五角大楼欺诈模型：如何影响财务报表

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2024-02-15 DOI:10.61990/ijamesc.v2i1.190

Fachrul Roza

{"title":"五角大楼欺诈模型：如何影响财务报表","authors":"Fachrul Roza","doi":"10.61990/ijamesc.v2i1.190","DOIUrl":null,"url":null,"abstract":"This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud. ","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"19 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT\",\"authors\":\"Fachrul Roza\",\"doi\":\"10.61990/ijamesc.v2i1.190\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud. \",\"PeriodicalId\":503860,\"journal\":{\"name\":\"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)\",\"volume\":\"19 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.61990/ijamesc.v2i1.190\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.61990/ijamesc.v2i1.190","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本研究使用Eviews分析软件，从概念上研究了2017-2021年期间印度尼西亚证券交易所（BEI）上市公司利用银行业务欺诈检测财务报表欺诈的情况，共涉及40家公司的200个样本。本研究采用的方法是定量研究，其中回顾了五角大楼欺诈模型中与财务报表欺诈要素相关的现存文献。财务稳定性对财务报表的影响并不是显著的线性关系，财务目标和寻求打压的外部方对财务报表有显著的负面影响，而对其他变量的影响并不显著，这是本研究的结果。无论是对于管理者管理财务，还是对于监管者/政策制定者预防结构化和可靠的财务报表欺诈，当前的欺诈洞察力都是一个重要因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT

This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

自引率

0.00%

发文量