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IJSTR >> Volume 8 - Issue 8, August 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Influence Of Fraud Pentagon Toward Fraudulent Financial Reporting In Indonesia An Empirical Study On Financial Sector Listed In Indonesian Stock Exchange.

[Full Text]

 

AUTHOR(S)

Yulianti, Suci R Pratami, Yuni S Widowati, Lulus Prapti

 

KEYWORDS

Fraud Pentagon, Fraudulent Financial Reporting

 

ABSTRACT

This research aims to analyze financial target, financial stability, external pressure, institutional ownership, ineffective monitoring, external auditor quality, changes in auditor, replacement of company directors, and frequent number of CEO’s picture influences to Fraudulent Financial Reporting. The population is financial sector listed in Indonesian Stock Exchange 2013-2016 selected by using purposive sampling. The data source uses annual report of each go public enterprise in IDX. The findings showed financial target produced by ROA, financial stability did not influence fraudulent financial reporting; external pressure did not influence fraudulent financial reporting; institutional ownership did not influence fraudulent financial reporting; ineffective monitoring did not influence fraudulent financial reporting; quality of external auditor did not influence fraudulent financial reporting; changes in auditor did not influence fraudulent financial reporting, replacement of company directors did not influence fraudulent financial reporting, and frequent number of CEO’s picture did not influence fraudulent financial reporting.

 

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