Abstract
ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements
Highlights
The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements
The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements
Riset Akuntansi Dan Keuangan Indonesia, Vol 3(No 2), Hal 91-106
Summary
Tujuan penelitian ini adalah untuk melihat pengaruh fraud pentagon yang di proksikan dengan financial target, nature of industry, quality of external auditor, change of auditor, frequent number of CEO terhadap pendeteksian kecurangan (fraud) laporan keuangan. Kecurangan Laporan Keuangan dalam penelitian ini diukur menggunakan proksi Return on Assets, Receivable, pemilihan jasa audit pada kantor akuntan publik, pergantian kantor akuntan publik, perubahan direksi, dan banyaknya foto CEO. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 48 laporan keuangan dari 25 perusahaan manufaktur. Hasil dari penelitian menunjukkan bahwa financial target, nature of industry, quality of external auditor dan frequent number of CEO tidak bepengaruh signfikan dalam mendeteksi kecurangan Laporan Keuangan. Change of auditor dan change of direction berpengaruh signifikan terhadap kecurangan laporan keuangan
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