Abstract
Fraud is a presentation of financial statements that is intentionally made incorrect (contains misstatements). This is being done so that the company looks to have a good financial performance in front of the users of financial statements. There are various factors that cause the occurrence of fraudulent financial reporting, therefore in this study, researchers tried to detect fraudulent financial reporting by using fraud pentagon. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection technique in this study used purposive sampling to obtain 165 samples. The data analysis technique used is multiple linear regression analysis. The results of this study reveal the variables that have a significant effect on fraudulent financial reporting are Financial Targets, External Pressure, Auditor's Opinion, and Dualism. While Ineffective Monitoring, Quality of External Audit, and Change of Directors do not affect fraudulent financial reporting.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
