Sudrajat, Sudrajat and Amelia, Yunia (2022) Pengaruh Karakteristik Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020. Jurnal Akuntansi Bisnis dan Ekonomi, 1 (8). ISSN 2460-030x


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The purpose of this research is to analyze the effect of fraud pentagon theory in detecting fraudulent financial reporting at financial sector of Indonesian companies listed on the Indonesia Stock Exchange (IDX) in the year period 2016 to 2020. This research uses 135 samples from 27 companies. Method for deciding the sammple in this examination were utilizing purposive sampling and uses multiple linear regression analysis as an analytical tool. This research uses five independent variable to achive this objective, namely: External pressure, External Audit Quality, Change in Auditor, Change of Directors, and Dualism Position. The dependent vatiable was used is fraudulent financial reporting. This research had done by directing a quantitative method with secondary data. This Secondary data was taken from the financial statements which are downloaded from the Indonesian Stock Exchange web. The result of this research proves that External Pressure, Change in Auditor, and Change of Director have positif effect to the Fraudelent Financial Reporting. However External Audit Quality and Dualism Position have no effect on the Fraudelent Financial Reporting

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Sudrajat Sudrajat
Date Deposited: 06 Jun 2022 01:27
Last Modified: 06 Jun 2022 01:27

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