KECURANGAN LAPORAN KEUANGAN DITINJAU DARI FRAUD PENTAGON
Keywords:
financial stability, ineffective monitoring, change of KAP, change of directors and dualism position and fraudulent financial statementsAbstract
Fraud is an unlawful act that harms an entity or organization and benefits the perpetrator. According to the Association of Certified Fraud Examiners in the Fraud Examiners Manual, fraud is related to the benefits that someone gets by presenting something that is not in accordance with the actual situation. One form of fraud that occurs in companies such as fraudulent financial reporting is known as fraudulent financial reporting. The population in this study are property companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample in this study using purposive sampling method and obtained as many as 14 companies sample companies with a total of 52 observations. The data collection method used is the method of literature study and documentation. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and model feasibility test. The results showed that the variables of financial stability, ineffective monitoring, KAP turnover, change of directors and dualism position had no effect on financial statement fraud. Based on the results of this study, it is hoped that further research can use variations of variables that more accurately represent the research to get more representative results.
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