Pentagon theory dan model beneish M-score

نویسندگان

چکیده

Fraudulent financial reporting is defined as fraud committed by the management of a company providing false picture statements, which, course, harms investors and other related parties. This research aims to analyze effect using pentagon theory. The Pentagon theory measured targets, stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, directors, number photos members. President, Director sampling method used purposive sampling. sample consists 41 companies from 168 manufacturing that are population for 2018–2020. study shows target variable has an on fraud, while supervision, KAP changes, director main have no fraudulent reporting.

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ژورنال

عنوان ژورنال: Fair Value

سال: 2022

ISSN: ['2622-2191', '2622-2205']

DOI: https://doi.org/10.32670/fairvalue.v5i2.2342