Jurnal Ilmiah Universitas Batanghari Jambi
Vol 20, No 1 (2020): Februari

Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia)

Desi Elviani (unand)
Syahril Ali (Unknown)
Rahmat Kurniawan (Unknown)

Article Info

Publish Date
05 Feb 2020

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.

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...