Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 5 No 2 (2021): Edisi Mei - Agustus 2021

IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA?

Natalis Christian (Universitas Internasional Batam, Kota Batam, Kepulauan Riau)
Jefveny Kho (Universitas Internasional Batam, Kota Batam, Kepulauan Riau)
Kennily Kho (Universitas Internasional Batam, Kota Batam, Kepulauan Riau)
Cucu Cahya (Universitas Internasional Batam, Kota Batam, Kepulauan Riau)
Merry Agustina (Universitas Internasional Batam, Kota Batam, Kepulauan Riau)

Article Info

Publish Date
10 Jul 2021

Abstract

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securities Exchange (CSX) from 2017-2020. The purposive sampling method is used to select the research sample. The study uses SPSS program to analyze data. The measurement of fraudulent financial statement is discretionary accrual. This study used arrogance, competence, pressure, opportunity and rationalization as independent variable. The result of this study show that pressure is effective detecting fraudulent financial statement. These findings will be very helpful to auditors and forensic accountant to pay more caution in aspect of pressure to detect fraudulent financial statement.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...