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PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 1 (2020)

DOI
10.52062/jakd.v13i1.1429
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting

Collaboration network of the authors

36 authors · 77 co-authorship links

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Co-authorOrganisationJoint articles
Hastutie Noor AndriantiAffiliation unknown5
Linda Y. HutadjuluAffiliation unknown4
Siti RofingatunAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Bill J. C PangayowAffiliation unknown3
Pascalina V. S SesaAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Margaretha BarungAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Riyani MorinAffiliation unknown1
Marice WaroiAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Dwi Yuniarti AbubakarAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)</dc:title>
	<dc:creator>Bawekes, Helda F.</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to examine the effect of fraud pentagon theory in explaining phenomenon of fraudulent financial reporting at Indonesian companies in the year period of 2011 to 2015. This research uses 9 (nine) independent variables to achieve this objective, namely:Financial targets, Financial stability, External pressure, Institutional ownership, Ineffective monitoring, External audit quality, Changes in auditors, Change of directors, and Frequent number of CEO's picture. The dependent variable was used is fraudulent financial reporting that proxied by restatement. This research uses 210 samples from 42 companies listed on Indonesia Stock Exchange in the year between 2011 and 2015. This research had done by conduncting a quantitative method with secondary data. This secondary data was taken from the financial statements, which are downloaded from the company's website and the Indonesia Stock Exchange web. Method of determining the sample in this research were using purposive sampling. And logistic regression method was used as a data analysis tool. The result of this research proves that financial stability and frequent number of CEO's picture have significant effect to the fraudulent financial reporting. However, financial targets, external pressure, institutional ownership,ineffective monitoring, external audit quality, changes in auditors and directors change have no significant effect on the fraudulent financial reporting</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1429</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i1.1429</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 1 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1429/1128</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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