THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD IN FINANCIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2020

SHAUMA, RENA FAZZA and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2021) THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD IN FINANCIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

Fraud in the financial statement occurs when a company intentionally presents financial statements that are not true in order to deceive the users, particularly investors and creditors. This study aims to examine the effect of Fraud Pentagon theory in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. This research uses seven independent variables to achieve this objective, namely: Financial Stability, Cash Flow, Ineffective Monitoring, Change in Auditor, Change of Director, The Existence of Female Director and Frequent Number of CEO’s Picture. The Dependent variable was used is fraudulent financial reporting that proxied by Earning Management. Purposive sampling techniques used multiple regression. Based on the test results, it shows that Financial Stability and Change of Director have a significant effect on fraudulent financial statement. Cash Flow, Ineffective Monitoring, Change in Auditor, The Existence of Female Director and Frequent Number of CEO’s Picture Director have no significant effect on fraudulent financial statement

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraudulent Financial Statement, Fraud Pentagon and Earning Management
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6938 not found.
Date Deposited:	20 Sep 2021 05:51
Last Modified:	20 Sep 2021 05:51
URI:	http://repository.unsri.ac.id/id/eprint/54349

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