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ANALISIS METODE FRAUD PENTAGON TERHADAP PENGUNGKAPAN FRAUDULENT FINANCIAL REPORTING ( STUDI KASUS PADA PERUSAHAAN BUMN GO PUBLIC DI INDONESIA )

Feri Haplina Mardianto, Anna Sumaryati

Last modified: 2020-12-17

Abstract


 

Fraudulent financial reporting by companies deviates from the applicable SAK (Financial Accounting Standards) guidelines, thus misleading information for users of financial statements regarding the company's actual financial condition. This study aims to obtain empirical evidence of the fraud pentagon method on fraudulent financial reporting disclosures.

The study sample population was 18 BUMN companies (state-owned enterprises) that go public and listed on the IDX during the 2015-2019 period. The independent research variables include financial stability, financial target, external pressure. The dependent variable is presented as fraudulent financial reporting, which is proxied by a restatement of financial statements. Data analysis using SPSS 21
The results showed that financial stability had a significant effect on fraudulent financial reporting. Financial stability proxies the pressure element from the crowe's fraud pentagon theory. The research results are expected to be useful in providing consideration in identifying fraud in financial statements and can be used as a reference in future studies related to the fraud pentagon and fraudulent financial reporting.

Keywords


fraud; pentagon fraud; fraudulent financial reporting

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