Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon
DOI:
https://doi.org/10.22437/jaku.v5i3.10812Kata Kunci:
Fraud, Fraudulent Financial Reporting, Fraud Pentagon, Fraud Diamond, Fraud Triangle, Financial RestatementAbstrak
Penelitian ini bertujuan untuk membuktikan secara empiris yaitu mendeteksi fraudulent financial reporting dengan menggunakan perspektif teori fraud pentagon pada perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2018. Penelitian ini menggunakan 10 (Sepuluh) variabel independen, yaitu: stabilitas keuangan, tekanan eksternal, opini auditor, komite audit, pergantian auditor, rasionalisasi, pergantian direksi, dewan komisaris independen, koneksi politik dan CEO duality. Variabel dependen yang digunakan adalah fraudulent financial reporting yang diproksikan dengan penyajian kembali laporan keuangan. Populasi penelitian ini menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2018. Hasil penelitian ini menunjukan bahwa variabel opini audit berpengaruh terhadap fraudulent financial reporting, sedangkan variabel stabilitas keuangan, tekanan eksternal, komite audit, pergantian auditor, rasionalisasi, pergantian direksi, dewan komisaris independen, koneksi politik dan CEO duality tidak berpengaruh terhadap fraudulent financial reporting.
Unduhan
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