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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks
Syahril Ali
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

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Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia) Desi Elviani; Syahril Ali; Rahmat Kurniawan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.367 KB) | DOI: 10.33087/jiubj.v20i1.828

Abstract

This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia Stock Exchange in 2014-2018. The sample selection used was purposive sampling method. Company value is measured by price book value, financial statement fraud is measured by fraud-score models. There are two variables that have a positive and significant influence, namely the opportunity and arrogance variables, the two variables present two of the five elements of pentagon fraud, where as the three variables, pressure, rasionalization, competence, do not affect the fraudulent financial reporting. The results of this study have proven that fraudulent financial reporting has a negative effect on firm value.
Co-Authors Abd. Rasyid Syamsuri Amsal Djunid Andi Darmawan Anggraeni, Dian Yuni Annisa Rahman Arie Wibowo Denny Yohana Desi Elviani Fitriany Fitriany Rahmat Kurniawan Rayna Kartika, Rayna Rinaldi Munaf Sugeng Praptoyo Verni Juita