The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI:10.2991/icaf-19.2019.10

Evy Rahman Utami, Nandya Octanti Pusparini

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引用次数: 17

Abstract

This study aims to analyze the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking companies in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. The hypothesis testing was done by testing multiple linear regression models which were processed using SPSS 15.0. The result shows that quality of external auditor has a positive effect on fraudulent financial reporting, change in auditor has a negative effect on fraudulent financial reporting, director change has a positive effect on fraudulent financial reporting, frequent number of CEO picture has a positive effect on fraudulent financial reporting, and financial distress has a positive effect on fraudulent financial reporting. The other variables which are financial stability and external pressure have no effect on fraudulent financial reporting.

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欺诈五角大楼理论与财务困境对印尼银行业虚假财务报告检测的分析(2012-2017年印尼证券交易所上市银行公司的实证研究)

本研究旨在分析欺诈五角大楼理论和财务困境，以检测2012-2017年印度尼西亚证券交易所上市银行公司的欺诈性财务报告。抽样方法采用有目的抽样，抽样对象为30家公司。假设检验采用多元线性回归模型检验，采用SPSS 15.0软件进行处理。结果表明:外部审计师的质量对虚假财务报告有积极影响，审计师的变动对虚假财务报告有消极影响，董事的变动对虚假财务报告有积极影响，CEO照片的频繁次数对虚假财务报告有积极影响，财务困境对虚假财务报告有积极影响。其他变量是财务稳定性和外部压力对虚假财务报告没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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