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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Kajian Ekonomi dan Keuangan JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Jurnal Manajemen Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku
Agung Dinarjito, Agung
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia Ardhi Nugraha Putra; Agung Dinarjito
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p05

Abstract

This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a twofold comparative annual study from companies not subject to sanctions in the same reporting year and industry type. The sample was selected using a purposive sampling method. The data was analyzed using the logistic regression analysis. The test results prove that pressure, opportunity, and rationalization in the fraud pentagon can be used to detect bogus financial reporting. The results reveal that the F-score model is unsuitable for hypothesis testing; consequently, some variables should be eliminated. Therefore, the F-score model has limited usefulness in detecting counterfeit financial reporting in Indonesia. Keywords: F-Score, accounting fraud, fraud detection, fraud pentagon, fraudulent financial reporting
Pengaruh Beban Kerja, Klien Baru, Dan Ukuran Klien Terhadap Defisiensi Audit Budhi Setiya Yoga; Agung Dinarjito
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.93 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p09

Abstract

This study aims to examine whether public accountants’ workload, new clients, and size of clients influence the occurrence of audit deficiencies conducted by public accountants on the basis of the data collected by the Finance Professions Supervisory Centre (PPPK), Ministry of Finance. PPPK is given the authority to ensure that the audits carried out by public accountants are in accordance with applicable standards. This is a quantitative research using multiple linear regression analysis of public accountants’ data examined by PPPK from 2013 to 2016. Test results show that only the client size affects the audit deficiencies identified by PPPK in a positive direction. This research is expected to be a resource for public accountants to give proper attention during audits of large clients and help PPPK in determining the examination samples of public accountants each year. Keywords: audit, audit deficiency, PPPK, public accountant
Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Budhi Setiya Yoga Dessyka Sitanggang Dharmazi, Almizar Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nanda Sulfiandra Octa Naafi’ Sutantri Pria Aji Pamungkas Priatna, Aris Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Tio Andri Prasetyo Yoga, Budhi Setiya Zahra Zuhrotun Nafi’ah