NDLI: Fraud pentagon analysis in detecting fraudulent financial statement (study on mining sector companies listed in the Indonesia Stock Exhange period of 2014–2018)

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Fraud pentagon analysis in detecting fraudulent financial statement (study on mining sector companies listed in the Indonesia Stock Exhange period of 2014–2018)

Content Provider	Scilit
Author	Nurbaiti, A. Romadhona, N.
Copyright Year	2021
Description	Fraudulent financial statements are one type of fraud that often occurs in Indonesia. The occurrence of fraudulent financial statements will cause a company's internal conflicts and also harm the external parties in making decisions. This study aims to detect fraudulent financial statements using fraud pentagon analysis in the form of factors of pressure, opportunity, rationalization, capability, and arrogance in mining sector companies listed on the Indonesia Stock Exchange period of 2014–2018. The sample of this study used purposive sampling, which was 31 company samples. Data analysis method in this research is logistic regression analysis using SPSS 25 software. The result showed that simultaneously the pressure, opportunity, rationalization, capability, and arrogance affect the fraudulent financial statement. Meanwhile, partially test result pressure, opportunity, rationalization, and capability have no effect and arrogance has a positive effect on fraudulent financial statement. Book Name: Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth
Related Links	https://api.taylorfrancis.com/content/chapters/edit/download?identifierName=doi&identifierValue=10.1201/9781003138914-25&type=chapterpdf
Ending Page	147
Page Count	6
Starting Page	142
DOI	10.1201/9781003138914-25
Language	English
Publisher	Informa UK Limited
Publisher Date	2021-04-08
Access Restriction	Open
Subject Keyword	Book Name: Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth Information and Library Science Indonesia Companies Arrogance Making Decisions Fraudulent Financial Statement
Content Type	Text
Resource Type	Chapter

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