Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods
نویسندگان
چکیده
The study aims to examine elements of the pentagon's fraud theory that can influence occurrence fraudulent financial reporting. pressure variable is proxied by targets; opportunity ineffectiveness supervision; rationalization with auditor turnover; competency change board directors, and arrogance frequency appearance CEO image. population used in this manufacturing companies consumer goods sub-sector listed on Indonesia Stock Exchange (IDX) 2019-2021. results showed targets had a significant negative effect Ineffectiveness supervision, auditors, changes directors did not affect reporting, image positive
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ژورنال
عنوان ژورنال: Akuntansi dan Teknologi Informasi
سال: 2023
ISSN: ['1412-5994', '2614-8749']
DOI: https://doi.org/10.24123/jati.v16i1.5274