PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Afifah Sentani Rahma Nia Luhri, .
Subject
HF5601 Accounting
Datestamp
2021-07-09 16:22:14
Abstract :
This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence and arrogance moderated by the audit committee on fraudulent financial statements in 47 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Based on the results of the test and analysis, it can be concluded that opportunities, rationalization, competence, and arrogance have no effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Meanwhile, pressure has a significant positive effect on fraudulent financial statements.
This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence and arrogance moderated by the audit committee on fraudulent financial statements in 47 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Based on the results of the test and analysis, it can be concluded that opportunities, rationalization, competence, and arrogance have no effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Meanwhile, pressure has a significant positive effect on fraudulent financial statements.
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