Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model
نویسندگان
چکیده
This study discusses the analysis of influence Pentagon Fraud on Fraudulent Financial Reporting using Beneish Model. fraud is an independent variable in this study. Proxies that can be used for research include pressure which proxied by financial targets and stability. Opportunity (opportunity) ineffective monitoring quality external auditors. Rationalization (Rationalization) change auditor auditor's opinion. Capability company's directors. Arrogance frequent number CEO's picture CEO politician. The dependent uses measured model 8 (eight) calculation ratios, namely, Days Sales Receivable Index (DSRI), Gross Margin (GMI), Asset Quality (AQI), Growth (SGI), Depreciation (DEPI), General Administration Expenses (SGAI), Leverage (LVGI), Total Accrual (TATA). object a company included LQ-45 index 2019-2020 period listed Indonesia Stock Exchange (IDX), sample taken 33 companies based Purposive Sampling method. results are (1) stability (ACHANGE) has significant effect Reporting. (2) target (ROA), Ineffective Monitoring (BDOUT), (KAE), Change (AUDCHANGE), Opinion (AO), Board Director (DCHANGE), Frequent (CEOPIC) Politicians (OSHIP) have no
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ژورنال
عنوان ژورنال: Bongaya journal of research in accounting
سال: 2022
ISSN: ['2615-8868']
DOI: https://doi.org/10.37888/bjra.v5i2.367