scholarly journals IDENTIFIKASI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX 70: PENDEKATAN FRAUD DIAMOND THEORY

2020 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Awaliyatu Khoirunnisa ◽  
Siti Amaroh
Keyword(s):  
Financial Stability ◽  
Pressure Change ◽  
Auditor Change

enelitian ini bertuiuan untuk mengidentifikasi kecurangan laporan keuangan padaperusahaan yang listed di Jakarta Islamic Index 70 dengan pendekatan Fraud DiamondTheory. Populasi penelitian adalah perusahaan pada Jakarta Islamic Index 70 pada tahun2018 dengan sampel 55 perusahaan. Tehnik analisis data menggunakan Fraud Score. Hasilpenelitian menunjukkan bahwa pada variabel financial stability, financial target danopportunity berpengaruh positif dan signifikan, sedangkan pada variabel eksternal pressure,change in auditor, change of director tidak memiliki pengaruh terhadap identifikasikecurangan laporan keuangan.

scholarly journals PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD PENTAGON (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

2020 ◽  
Vol 4 (8) ◽  
pp. 1208-1223
Author(s):  
Mauliate Pauline Renata ◽  
Siska Priyandani Yudowati
Keyword(s):  
Financial Stability ◽  
External Pressure ◽  
Purposive Sampling ◽  
Auditor Change ◽  
Monitoring Change

Laporan keuangan perusahaan harus mencerminkan keadaan perusahaan yang sesungguhnya. Namun kinerja manajemen terkadang tidak sebaik yang diharapkan, sehingga hal tersebut menjadi faktor pendorong bagi manajemen untuk melakukan kecurangan dan menyajikan laporan keuangan secara tidak wajar. Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sampel adalah purposive sampling dan diperoleh 36 sampel. Metode analisis data yang digunakan pada penelitian ini adalah metode regresi linier berganda.                 Hasil penelitian menunjukkan bahwa secara simultan financial stability, external pressure, ineffective monitoring, change in auditor, change in director dan frequent number of CEO picture berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial, financial stability dan change in director berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara external pressure, ineffective monitoring, change in auditor, dan frequent number of CEO picture tidak berpengaruh terhadap kecurangan laporan keuangan.

scholarly journals ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 950
Author(s):  
Khusnatul Zulfa ◽  
Amira Bayagub
Keyword(s):  
Real Estate ◽  
Financial Reporting ◽  
Financial Stability ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
External Pressure ◽  
Fraudulent Financial Reporting ◽  
Auditor Change ◽  
External Auditor

AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.

Pendeteksian Financial Statement Fraud melalui Komponen Fraud Triangle

2021 ◽  
Vol 5 (2) ◽  
pp. 125
Author(s):  
Nurul Aini ◽  
Eman Sukanto
Keyword(s):  
Logistic Regression ◽  
Financial Stability ◽  
Stock Exchange ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Auditor Change

<p><em>The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 201</em><em>4</em><em> to 2016 that are listed on the Indonesia Stock Exchange. After selecting these companies, 24 of them become the definite samples. They are divided into companies that are probable doing financial </em><em>statement </em><em>fraud and those which are not based on the model of Beneish M-Score. For that, this research uses logistic regression. The results show that those that have significant effect on financial statement fraud are external pressure, ineffective monitoring, and financial stability. And those insignificant variables include auditor change, financial target, and the nature of industry. </em></p>

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 151-170
Author(s):  
Fitri Damayani ◽  
Tertiarto Wahyudi ◽  
Emylia Yuniartie
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
External Pressure ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Financial Statement Fraud ◽  
Independent Variables ◽  
Simultaneous Test ◽  
Auditor Change ◽  
Test Result

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.

Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 13-25
Author(s):  
Antonius Dwi Maryadi ◽  
◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Anton Robiansyah ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Institutional Ownership ◽  
Pressure Change ◽  
External Pressure ◽  
Z Score ◽  
Fraudulent Financial Reporting ◽  
External Audit ◽  
Monitoring Quality

Purpose: This study aims to provide empirical evidence of the influence of financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, change in auditors, change of director and frequent number of CEO's picture in detecting fraudulent financial reporting. Research methodology: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Results: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Limitations: This study used logistic regression analysis using a combined model of Beneish M-Score and Altman Z-Score that still contained an inaccurate classification of fraud and non-fraud. In the research, the R-Square value was low which meant that the ability of independent variables to influence the dependent variable was still low. Contribution: This research is expected to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Fraud pentagon, Beneish M-Score, Altman Z-Score

scholarly journals Analisa teori fraud pentagon sebagai pendeteksi kecurangan pada laporan keuangan

2020 ◽  
Vol 22 (3) ◽  
Author(s):  
Ananda Putra Nindhita Aulia Haqq ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Stability ◽  
Stock Exchange ◽  
External Pressure ◽  
Political Connection ◽  
Fraudulent Financial Reporting ◽  
Auditor Change ◽  
Report Data

Financial statements are the results of financial reporting that can describe the results of an entity’s financial performance for a period. In other hand, it can cause managers in an entity to fraudulent financial reporting because they want to describe good financial performance. This proves that fraudu-lent financial reporting cases in Indonesia are a matter of weak internal control in an entity. This study aims to test fraud pentagon theory in de-tecting fraudulent financial reporting. The object of this research is testing on financial target, financial stability, external pressure, ineffective moni-toring, nature of industry, change in auditor, change in director, frequent number of CEO, political connection and company existence against fraud-ulent financial reporting of companies classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. This study uses 78 annual report data taken with proportional random sampling based on the number of proportions in each sector of the company. Data analysis using multiple regression analysis. The results of this study indicate that financial stability and frequent number of CEO can be used to detect fraudulent financial reporting. While, financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director, political connection and company existence cannot be used to de-tect fraudulent financial reporting.

scholarly journals DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

2018 ◽  
Vol 3 (2) ◽  
pp. 91-106
Author(s):  
Erma Setiawati ◽  
Ratih Mar Baningrum
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
External Pressure ◽  
Variable Pressure ◽  
Fraud Triangle ◽  
Fraudulent Financial Reporting ◽  
Auditor Change ◽  
External Auditor

This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23  for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.

scholarly journals ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD

2019 ◽  
Vol 5 (2) ◽  
pp. 171
Author(s):  
Nia Susnita Sari ◽  
Arifin Sofyan ◽  
Nada Fastaqlaili
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Stock Exchange ◽  
External Pressure ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Auditor Change ◽  
Score Model ◽  
Positive Effect

<p>This research aims to examine and prove the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability and external pressure, opportunity with proxy ineffective monitoring and nature of the industry, rationalization with proxy auditor change and capability with proxy positioning. In this research uses the F-Score model to measure financial statement fraud as the dependent variable. The population of this research is the manufacturing companies from sub-sector consumer goods listed in Indonesia Stock Exchange in 2015-2017. Sampling from this study uses purposive sampling method and obtained 97 samples with hypothesis testing using multiple linear regression. The results indicate that the external pressure and nature of the industry has a significant positive effect on financial statement fraud. Meanwhile, financial stability, ineffective monitoring, rationalization, and positioning does not affect financial statement fraud.</p>

scholarly journals FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT

2021 ◽  
pp. 20-25
Author(s):  
Rif'atul Fitriyah ◽  
Santi Novita
Keyword(s):  
Logistic Regression ◽  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statement ◽  
Variable Pressure ◽  
Audit Opinion ◽  
Auditor Change

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.

scholarly journals Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

2021 ◽  
Vol 22 (3) ◽  
pp. 625-646
Author(s):  
Erni Suryandari Fathmaningrum ◽  
Gupita Anggarani
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
External Pressure ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Auditor Change ◽  
External Auditor ◽  
Financial Need

Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting.Design/Methodology/Approach: This study’s population was manufacturingcompanies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indonesia and 118 manufacturing companies in Malaysia were involved as samples. The data analysis method used in this study is multiple linear regression.Research findings: The results showed that financial target, financial stability, quality of external auditor, external pressure, and nature of industry variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia.Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.

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