Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affe...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2021-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9643 |
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| _version_ | 1849415202435497984 |
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| author | Eny Kusumawati Ika Putri Yuliantoro Eskasari Putri |
| author_facet | Eny Kusumawati Ika Putri Yuliantoro Eskasari Putri |
| author_sort | Eny Kusumawati |
| collection | DOAJ |
| description | The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting. |
| format | Article |
| id | doaj-art-41014474317f44a9a98d4ceffebc142b |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-41014474317f44a9a98d4ceffebc142b2025-08-20T03:33:36ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-04-01789310.23917/reaksi.v6i1.146469706Pentagon Fraud Analysis in Detecting Fraudulent Financial ReportingEny Kusumawati0Ika Putri Yuliantoro1Eskasari Putri2Study Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaStudy Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaStudy Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah SurakartaThe purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting.https://journals2.ums.ac.id/index.php/reaksi/article/view/9643fraud pentagon theoryfraudulent financial reportingf-scor |
| spellingShingle | Eny Kusumawati Ika Putri Yuliantoro Eskasari Putri Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Riset Akuntansi dan Keuangan Indonesia fraud pentagon theory fraudulent financial reporting f-scor |
| title | Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting |
| title_full | Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting |
| title_fullStr | Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting |
| title_full_unstemmed | Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting |
| title_short | Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting |
| title_sort | pentagon fraud analysis in detecting fraudulent financial reporting |
| topic | fraud pentagon theory fraudulent financial reporting f-scor |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9643 |
| work_keys_str_mv | AT enykusumawati pentagonfraudanalysisindetectingfraudulentfinancialreporting AT ikaputriyuliantoro pentagonfraudanalysisindetectingfraudulentfinancialreporting AT eskasariputri pentagonfraudanalysisindetectingfraudulentfinancialreporting |