Saputra, M. Aditya Rizki and Kesumaningrum, Ninuk Dewi (2017) Analisis Faktor –Faktor Yang Mempengaruhi Fraudulent Financial Reporting Dengan Perspektif Fraud Pentagon Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Akuntansi dan Keuangan, 22 (2). pp. 121-134. ISSN 1410-1831

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Abstract

This study aimed to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on banking sector in Indonesia at 2011-2015. Fraud pentagon model is a further development of classical fraud triangle theory. It includes financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, changes in auditors, change of directors, and the banking anti-fraud strategy. The indication of fraudulent financial reporting that proxied by financial restatements serves as the dependent variable. Samples were selected using purposive sampling method from 30 listed companies in Indonesia Stock Exchange in the banking sector during year period 2011-2015, resulted in 150 firm-observation. Data analysis was conducted using the logistic regression method. The results of this study show that institutional ownership, changes in auditors, and the banking anti-fraud strategy are significant in detecting the occurrence of fraudulent financial reporting. These significant variables represent two important elements in a pentagon fraud Crowe's theory, namely pressure, rationalization and external regulatory influence. Keywords: Fraud Diamond, Fraud Pentagon, Fraudulent Financial Reporting

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	NINUK DEWI
Date Deposited:	16 Nov 2017 03:36
Last Modified:	16 Nov 2017 03:36
URI:	http://repository.lppm.unila.ac.id/id/eprint/5010

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