Fraud Pentagon in Detecting Fraudulent Financial Reporting
It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pres...
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Primrose Hall Publishing Group
2020
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Online Access: | http://repository.unair.ac.id/105329/1/Ardianto_Karil%2006_Fraud%20Pentagon%20in%20Detecting.pdf http://repository.unair.ac.id/105329/2/Ardianto_Peer%20Review006.pdf http://repository.unair.ac.id/105329/3/Ardianto_Smilarity%2006_Fraud%20Pentagon%20in%20Detecting.pdf http://repository.unair.ac.id/105329/ https://www.ijicc.net/index.php/volume-13-2020/193-vol-13-iss-8 |
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id-langga.1053292021-04-07T12:26:37Z http://repository.unair.ac.id/105329/ Fraud Pentagon in Detecting Fraudulent Financial Reporting Intan Lailatun Navila Ardianto H Social Sciences HG Finance HG4001-4285 Finance management. Business finance.Corporation finance It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pressure, opportunity, rationalisation, competence, and arrogance – which are then developed into nine variables – financial stability, financial targets, external pressures, ineffective supervision, change of external auditors, change of directors, auditor opinion, frequency of CEO photo appearance, and politician CEO – significantly influenced the incidence of fraudulent financial statements in the banking and financial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2014–16. This is a quantitative study that uses secondary data derived from the website www.idx.co.id. The results of the data analysis show that financial stability and the frequency of the appearance of CEO photos in the financial statements significantly influence the incidence of fraudulent financial reporting. Primrose Hall Publishing Group 2020 Article PeerReviewed text en http://repository.unair.ac.id/105329/1/Ardianto_Karil%2006_Fraud%20Pentagon%20in%20Detecting.pdf text id http://repository.unair.ac.id/105329/2/Ardianto_Peer%20Review006.pdf text en http://repository.unair.ac.id/105329/3/Ardianto_Smilarity%2006_Fraud%20Pentagon%20in%20Detecting.pdf Intan Lailatun Navila and Ardianto (2020) Fraud Pentagon in Detecting Fraudulent Financial Reporting. International Journal of Innovation, Creativity and Change, 13 (8). pp. 1232-1250. ISSN 2201-1315, eISSN: 2201-1323 https://www.ijicc.net/index.php/volume-13-2020/193-vol-13-iss-8 |
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H Social Sciences HG Finance HG4001-4285 Finance management. Business finance.Corporation finance Intan Lailatun Navila Ardianto Fraud Pentagon in Detecting Fraudulent Financial Reporting |
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It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pressure, opportunity, rationalisation, competence, and arrogance – which are then developed into nine variables – financial stability, financial targets, external pressures, ineffective supervision, change of external auditors, change of directors, auditor opinion, frequency of CEO photo appearance, and politician CEO – significantly influenced the incidence of fraudulent financial statements in the banking and financial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2014–16. This is a quantitative study that uses secondary data derived from the website www.idx.co.id. The results of the data analysis show that financial stability and the frequency of the appearance of CEO photos in the financial statements significantly influence the incidence of fraudulent financial reporting. |
format |
Article PeerReviewed |
author |
Intan Lailatun Navila Ardianto |
author_facet |
Intan Lailatun Navila Ardianto |
author_sort |
Intan Lailatun Navila |
title |
Fraud Pentagon in Detecting Fraudulent Financial Reporting |
title_short |
Fraud Pentagon in Detecting Fraudulent Financial Reporting |
title_full |
Fraud Pentagon in Detecting Fraudulent Financial Reporting |
title_fullStr |
Fraud Pentagon in Detecting Fraudulent Financial Reporting |
title_full_unstemmed |
Fraud Pentagon in Detecting Fraudulent Financial Reporting |
title_sort |
fraud pentagon in detecting fraudulent financial reporting |
publisher |
Primrose Hall Publishing Group |
publishDate |
2020 |
url |
http://repository.unair.ac.id/105329/1/Ardianto_Karil%2006_Fraud%20Pentagon%20in%20Detecting.pdf http://repository.unair.ac.id/105329/2/Ardianto_Peer%20Review006.pdf http://repository.unair.ac.id/105329/3/Ardianto_Smilarity%2006_Fraud%20Pentagon%20in%20Detecting.pdf http://repository.unair.ac.id/105329/ https://www.ijicc.net/index.php/volume-13-2020/193-vol-13-iss-8 |
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