Analysis of Fraud Factors in Financial Statement Fraud.

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

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AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

Kunuz: Journal of Islamic Banking and Finance ◽

10.30984/kunuz.v1i1.21 ◽

2021 ◽

Vol 1 (1) ◽

pp. 22-34

Author(s):

Jamaluddin Majid ◽

Ratnasari Ratnasari ◽

Ridwan Tabe

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Company Size ◽

Manufacturing Companies ◽

Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

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PENGARUH FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI

Jurnal Akuntansi ◽

10.24912/ja.v20i1.75 ◽

2017 ◽

Vol 20 (1) ◽

pp. 52

Author(s):

Henny Henny

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Corporate Bond ◽

Bond Ratings ◽

Purposive Sampling ◽

Independent Variable ◽

Selection Of

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings

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Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.2039 ◽

2021 ◽

Vol 4 (2) ◽

pp. 809-820

Author(s):

Ida Fitriyani ◽

Dwi Indah Lestari

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Public Ownership ◽

Financial Report ◽

Analysis Technique

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.

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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT

EkoPreneur ◽

10.32493/ekop.v1i1.3668 ◽

2019 ◽

Vol 1 (1) ◽

pp. 50

Author(s):

Listiya Ike Purnomo ◽

Jihan Aulia

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Analytical Method ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Audit Fees ◽

Audit Fee ◽

Auditor Reputation

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v5i1.10678 ◽

2020 ◽

Vol 5 (1) ◽

pp. 61-70

Author(s):

Agus Endro Suwarno ◽

Yayi Bely Anggraini ◽

Dewita Puspawati

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Audit Quality ◽

Stock Exchange ◽

Statistic Analysis ◽

Purposive Sampling ◽

Audit Fee ◽

Food And Beverage ◽

Auditor Reputation

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

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Fraud diamond analysis in detecting financial statement fraud

The Indonesian Accounting Review ◽

10.14414/tiar.v9i2.1632 ◽

2019 ◽

Vol 9 (2) ◽

pp. 121

Author(s):

Muara Rizqulloh Noble

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Financial Statement Fraud ◽

Purposive Sampling ◽

Effect Of Pressure ◽

Mining Companies

This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud. It used 36 mining companies listed on the Indonesia Stock Exchange (IDX) period 2014-2016 as the sample. This sample was taken using a purposive sampling technique and data analysis were analyzed using multiple linear regression. The results indicate that pressure proxied by financial targets and rationalization proxied by change in auditors have an effect on financial statement fraud, whereas opportunity proxied by ineffective monitoring and capability proxied by replacement of directors have no effect on financial statement fraud.

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Deteksi Fraud Financial Statement Menggunakan Model Fraud Pentagon Pada Perusahaan Yang Terdaftar di JII Tahun 2016-2018

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2566 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Ahmad Naufal Fadhlurrahman

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Technique ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Report ◽

Purposive Sampling ◽

The Stability

This study aims to analyze the proxies that are considered to be able to detect financial statement fraud with the pentagon fraud model. This model is a development of the fraud triangle and fraud diamond models by adding arrogance elements to complement the previous four existing elements, namely pressure, opportunity, rationalization, and competence. The population used in the study are companies listed on the 2016-2018 Jakarta Islamic Index (JII). Company samples obtained using purposive sampling technique are 14 companies and tested using multiple regression analysis. The results obtained from this study indicate that the stability proxied by changes in total assets and changes in directors as a proxy of the competency element has an influence in predicting financial statement fraud, while the opportunity, rationalization and arrogance elements do not affect financial report fraud. It is hoped that this research can be developed by extending the research years and proxies that represent each element of this model.

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Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

10.31227/osf.io/3dw57 ◽

2019 ◽

Author(s):

Shelly Monica ◽

Aminar Sutra Dewi

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Panel Data ◽

Annual Report ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Analysis Method ◽

Purposive Sampling ◽

Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissionersto financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX.This type study isquantitative research.The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has asignificant positive not effect on financial performances (ROA)

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Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Kinerja Keuangan di Bursa Efek Indonesia

10.31227/osf.io/cqj4a ◽

2019 ◽

Author(s):

Shelly Monica ◽

Aminar Sutra Dewi

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Panel Data ◽

Annual Report ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Analysis Method ◽

Purposive Sampling ◽

Observation Period

This study aims to find out the influence of institusional ownership, and independent board of commissioners to financial performances on manufacture companies. The study objects is manufacturing company which listed in Indonesian Stock Exchange and the observation period from 2013 to 2017, the sampling technique used is purposive sampling. This study used data of company’sannual financial statement and annual report summary has been obtained from the official website of IDX. This type study isquantitative research. The sample used was companies manufacture in 2013-2017 totaling 53 samples. Data analysis method used in this study is regression analysis in panel data. The result of the study show that institusional ownership has a significant effect on financial performances (ROA). Independent board of commissioners has a significant positive not effect on financial performances (ROA).

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