The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Using the Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange

Arief, Himmawan DN and Alfasadun, Alfasadun and Muhammad, Ardinata and Rofidah Yunita, Ambarsari The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Using the Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange. Advances in Economics, Business and Management Research, volume 169 Proceedings of the 3rd International Conference of Banking, Accounting, Management and Economics (ICOBAME 2020).

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Abstract

This study aims to analyze the effect of pressure, opportunity, rationalization, capability, arrogance on fraudulent financial reporting. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The results showed that financial stability pressures, industrial conditions had a positive and significant effect on fraudulent financial reporting, while the change of directors had a significant negative effect on fraudulent financial reporting. Financial stability pressures will tend to create fraudulent financial reporting and the capability to change directors can prevent fraudulent financial reporting. Financial target pressures, external pressures, institutional ownership, effectiveness of supervision, industrial conditions, changes in auditors, total accruals and arrogance do not have a significant effect on fraudulent financial reporting.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	11 Nov 2022 02:44
Last Modified:	11 Nov 2022 02:44
URI:	https://eprints.unisbank.ac.id/id/eprint/8962

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