Analisis Fraud Pentagon Untuk Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2014-2015 )

Siddiq, Faiz Rahman and , Dr. Fatchan Achyani, MSi. and , Dr. Zulfikar, MSi. (2017) Analisis Fraud Pentagon Untuk Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Tahun 2014-2015 ). Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research generally aims to analyze the influence of fraud pentagon theory in detecting the financial statement fraud proxied with earning management. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle (Cressey, 1953) and fraud diamond (Wolf and Hermanson, 2004). The purpose of this study is to obtain empirical evidence that the fraud diamond theory influential in detecting financial statement fraud at companies incorporated in the Jakarta Islamic Index (JII) during the year 2014-2015. The sample used in this research is 60 companies incorporated in Jakarta Islamic Index. Sampling technique using Purposive Sampling method. Data analysis method used is multiple liniear regression. The results of this study indicate pressure (financial stability, external pressure, and financial target); Opportunity (nature of industry); Rationalization (change auditor); Competence (change of directors); And arrogance (frequency number of CEO's picture) have an effect to detect financial statement fraud. While pressure (personal financial need); Opportunity (ineffectiveness monitoring, and quality of external audit) have no effect in detecting financial statement fraud.

Item Type: Thesis (Thesis)
Uncontrolled Keywords: fraud triangle, fraud diamond, fraud pentagon theory, financial statement fraud
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FAIZ RAHMAN SIDDIQ
Date Deposited: 14 Aug 2017 02:28
Last Modified: 14 Aug 2017 02:28
URI: http://eprints.ums.ac.id/id/eprint/55413

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