ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 s.d. 2016)

Dzakwan Ina Ghandur, Ria Nelly Sari, Lila Anggraini

Abstract


The research aims to examine the effect of financial stability, external pressure,
financial target, institutional ownership, effective monitoring, change in auditor and
change in director on financial statement fraud. The research object is in
Manufacturing Companies Listed At Indonesia Stock Exchange for 2014-2016. The
research used data from annual report in manufacturing companies listed at
Indonesia Stock Exchange for 2014-2016. Based on the purposive sampling
method, it was obtained 64 research samples. The data obtained were analyzed
using multiple regression method using SPSS (Statictical Product and Service
Solution) version 21. The result showed financial target and institutional ownership
had an effect on financial statement fraud, while financial stability, external pressure,
effective monitoring, change in auditor and change in director had no effect on
financial statement fraud.


Keywords


fraud pentagon; financial stability; external pressure; financial target; institutional ownership; effective monitoring; change in auditor; change in director; financial statement fraud

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