DETERMINANTS OF FRAUDULENT FINANCIAL REPORTING IN MINING COMPANIES: PENTAGON THEORY FRAUD PERSPECTIVE
نویسندگان
چکیده
The purpose of this research is to find empirical evidence the influence fraud pentagon which consists pressure, opportunity, rationalization, competence and arrogance on Fraudulent Financial Statements. method used in study multivariate analysis using Generalized Structured Component Analysis tool. population manufacturing companies mining sector listed Indonesia Stock Exchange for 2017-2021 period with a total sample 60 companies. This shows that opportunity have significant effect fraudulent financial statements, while rationalization no statements.
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ژورنال
عنوان ژورنال: Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi
سال: 2023
ISSN: ['2621-5306', '2541-5255']
DOI: https://doi.org/10.31955/mea.v7i1.2937