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All Journal Akuntansi dan Teknologi Informasi
Yuha Nadhirah Qintharah
Fakultas Ekonomi, Universitas Islam “45” Bekasi, Indonesia
Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi dan Teknologi Informasi

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Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods Yuha Nadhirah Qintharah; Clarissa Ilmi Riyanti
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.24 KB) | DOI: 10.24123/jati.v16i1.5274

Abstract

The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of supervision; the rationalization is proxied with auditor turnover; the competency is proxied by the change of the board of directors, and the arrogance is proxied by the frequency of the appearance of the CEO image. The population used in this study is manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The results of the study showed that financial targets had a significant negative effect on fraudulent financial reporting. Ineffectiveness of supervision, change of auditors, and changes of the board of directors did not affect fraudulent financial reporting, and the frequency of the appearance of the CEO image had a positive effect on fraudulent financial reporting.
Co-Authors Clarissa Ilmi Riyanti