Fraud Pentagon in Fraudulent Financial Statements
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Abstract
This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
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References
Skousen, C. J., Smith, K. R., & Wright, C. J. (2011). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. SSRN Electronic Journal, 99. https://doi.org/10.2139/ssrn.1295494
Triyanto, D. N. (2019). Fraudulence Financial Statements Analysis using Pentagon Fraud Approach. Journal of Accounting Auditing and Business, 2(2), 26. https://doi.org/10.24198/jaab.v2i2.22641
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. DOI: DOI: fraud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
Siddiq, R., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement. Seminar Nasional Dan the 4Th Call Syariah Paper, ISSN 2460-0784, 1–14. http://hdl.handle.net/11617/9210
Skousen, C. J., Smith, K. R., & Wright, C. J. (2011). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. SSRN Electronic Journal, 99. https://doi.org/10.2139/ssrn.1295494
Triyanto, D. N. (2019). Fraudulence Financial Statements Analysis using Pentagon Fraud Approach. Journal of Accounting Auditing and Business, 2(2), 26. https://doi.org/10.24198/jaab.v2i2.22641
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. DOI: DOI: fraud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.