Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud

Meiryani, Aurelia Devina, Jajat Sudrajat, Zaidi Mat Daud

2021

Abstract

This study aims to analyse the factors that affect financial statement fraud in fraud pentagon perspective in the consumer goods industry sector companies registered in Indonesian Stock Exchange period 2017-2018. The sampling technique used is the purposive sample method. The analysis of data used is linear regression. This study showed financial target, financial stability, and change in auditors have an effect on financial statement fraud. While external pressure, ineffective monitoring, change in directors, and frequent number of CEO pictures have not affected on financial statement fraud.

Paper Citation

in Harvard Style

Meiryani., Devina A., Sudrajat J. and Mat Daud Z. (2021). Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud. In Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-602-6, pages 198-205. DOI: 10.5220/0011243400003376

in Bibtex Style

@conference{icri21,
author={Meiryani and Aurelia Devina and Jajat Sudrajat and Zaidi Mat Daud},
title={Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud},
booktitle={Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,},
year={2021},
pages={198-205},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011243400003376},
isbn={978-989-758-602-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,
TI - Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud
SN - 978-989-758-602-6
AU - Meiryani.
AU - Devina A.
AU - Sudrajat J.
AU - Mat Daud Z.
PY - 2021
SP - 198
EP - 205
DO - 10.5220/0011243400003376