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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Julyanti Julyanti
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Education Social Sciences Other

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Journal : Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)

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Analisis Teori Fraud Pentagon dalam Mendeteksi Fraudulent Financial Report pada Perusahaan Terdaftar di BEI Tahun 2015-2019 Natalis Christian; Julyanti Julyanti
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Tujuan penelitian ini adalah untuk menganalisis dengan menggunakan teori fraud triangle, fraud diamond, dan fraud pentagon dalam mendeteksi fraudulent financial report pada perusahaan terdaftar di BEI 2015-2019. Sampel yang diambil sebanyak 308 perusahaan yang kemudian diuji dengan bantuan program SPSS 25. Hasil dan kesimpulan penelitian yaitu financial target (ROA), external pressure (LEV), kualitas auditor eksternal (AUD), pergantian direksi perusahaan (DCHANGE) dan frequent number of CEO’s picture (CEOPIC) dapat membantu mendeteksi terjadinya kecurangan pelaporan keuangan, sedangkan financial stability (ACHANGE), ineffective monitoring (BDOUT) dan change in auditor (CPA) tidak dapat membantu pendeteksian kecurangan pelaporan keuangan suatu perusahaan.
Co-Authors Christian, Natalis Hendi Hendi