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All Journal IQTISHADIA Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Asih Andriani
Universitas Islam Negeri Sumatera Utara
Religion Economics, Econometrics & Finance

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Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Co-Authors Bayu Tri Cahya Muslim Marpaung Surepno Surepno