The Influence of Pentagon Fraud on The Financial Statements of Infrastructure Companies Listed in Indonesia Stock Exchange

Emylia Yuniarti, Rela Sari, Nilam Kesuma, Fitri Damayani

2018

Abstract

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. Dependent variable is financial statement fraud. Populations on this research are infrastructure companies that listed in Indonesian Stock Exchange (IDX) during 2015-2017. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination. The result of this research shows that nature of industry has significant influence on financial statement fraud. Whereas the other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.

Paper Citation

in Harvard Style

Yuniarti E., Sari R., Kesuma N. and Damayani F. (2018). The Influence of Pentagon Fraud on The Financial Statements of Infrastructure Companies Listed in Indonesia Stock Exchange.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 573-583. DOI: 10.5220/0008442705730583

in Bibtex Style

@conference{seabc18,
author={Emylia Yuniarti and Rela Sari and Nilam Kesuma and Fitri Damayani},
title={The Influence of Pentagon Fraud on The Financial Statements of Infrastructure Companies Listed in Indonesia Stock Exchange},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={573-583},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008442705730583},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Influence of Pentagon Fraud on The Financial Statements of Infrastructure Companies Listed in Indonesia Stock Exchange
SN - 978-989-758-387-2
AU - Yuniarti E.
AU - Sari R.
AU - Kesuma N.
AU - Damayani F.
PY - 2018
SP - 573
EP - 583
DO - 10.5220/0008442705730583