DETERMINAN FRAUDULENT FINANCIAL REPORTING USING FRAUD PENTAGON ANALYSIS

Fidyah Quraini, Yuni Rimawati

Abstract



Abstract; This research aimed at knowing factors of
fraudulent financial reporting using pentagon fraud
analysis. This research analyzed the influence of
financial target, financial stability, external pressure,
institutional ownership, ineffective monitoring, quality of
external auditors, change of auditors, change of
directors, and number of CEO’s picture in fraudulent
financial report. Sample in this research were 14 go
public government companies from 2013 to 2017.
Source of data in this research were secondary data in
form of annual report in official website of Indonesia
Stock Exchange. The examination of this research used
logistic regression. The result of this study showed that
the influence of external pressure expected fraudulent
financial report, while financial target, financial stability,
institutional ownership, ineffective monitoring, quality of
external auditors, changing auditors, changing directors,
and a number of CEO’s picture often did not influence
the fraudulent financial reporting.
.


Keywords


Fraudulent financial reporting; fraud pentagon; state-owned companies

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DOI: http://dx.doi.org/10.21107/jaffa.v6i2.4938

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