FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2022-08-27 DOI:10.35129/ajar.v5i02.341

Justin Axel Irawan, Weli Weli

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引用次数: 0

Abstract

The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.

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欺诈五角大楼和潜在破产的房地产公司

本研究的目的是分析五角大楼欺诈指标对2018 - 2020报告年度房地产和房地产公司潜在破产的影响。五角大楼欺诈包括压力、合理化、能力、傲慢和机会等指标，而潜在破产则使用兹米耶夫斯基模型。数据采用内容分析方法，从印尼证券交易所(IDX)官方网站和公司官方网站获取的财务报告和年报中收集。数据分析方法采用SPSS软件进行回归分析。对129家公司报告数据的分析结果表明，欺诈五边形中只有一个指标对破产可能性有影响，即压力。其他指标合理化、能力、傲慢和机会对潜在破产没有实证支持。本研究为研究欺诈五边形和潜在的破产提供了理论贡献。更好地了解欺诈指标可以使公司避免潜在的破产。

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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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.