PENTAGON FRAUD TESTING AGAINST FRAUD FINANCIAL STATEMENTS

Authors

  • Kanaya Lapae Universitas YARSI
  • Harry Budiantoro
  • Perdana Wahyu Santosa
  • Alyta Shabrina Zhusrin

DOI:

https://doi.org/10.24252/assets.v1i1.27587

Keywords:

pentagon fraud, kecurangan, kecurangan laporan keuangan

Abstract

This study aims to examine the effect of pentagon fraud on financial reporting in State-Owned Enterprises (BUMN) on the Indonesia Stock Exchange in 2016-2020. In this study, the sample collection used purposive sampling technique by determining certain criteria and obtained as many as 85 samples from 17 state-owned companies. The data used is secondary data in the form of the company's annual report. The data analysis method used is the multiple linear regression method using the SPSS 25.0 application. The results showed that external pressure, financial targets and the nature of the industry had a significant effect on financial statements. As for finance, auditor turnover, board turnover, CEO and CEO image frequency have no effect on financial statements.

Keywordsi: pentagon fraud, fraud, fraudulent financial statement

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Published

2022-06-17

How to Cite

Lapae, K., Budiantoro, H. ., Santosa, P. W. ., & Zhusrin, A. S. . (2022). PENTAGON FRAUD TESTING AGAINST FRAUD FINANCIAL STATEMENTS. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 12(1), 76–94. https://doi.org/10.24252/assets.v1i1.27587

Issue

Vol. 12 No. 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

Section

Volume 12 Nomor 1, Juni 2022