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Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

Jurnal akuntansi, 2023-01, Vol.27 (1), p.19-37 [Peer Reviewed Journal]

ISSN: 1410-3591 ;EISSN: 2549-8800 ;DOI: 10.24912/ja.v27i1.1104

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  • Title:
    Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting
  • Author: Abu Nizarudin ; Ari Agung Nugroho ; Duwi Agustina ; Wenni Anggita
  • Subjects: crowe’s fraud pentagon; fraudulent financial statements; manufacturing companies; indonesian stock exchange; malaysian stock exchange
  • Is Part Of: Jurnal akuntansi, 2023-01, Vol.27 (1), p.19-37
  • Description: The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond. The sample is manufacturing companies listed on the Indonesian and Malaysian Stock Exchanges with a total of 298 companies with an observation period of 2 years. The results show that the variables of pressure, opportunity, arrogance, and competence have no effect on financial statement fraud. From the paired sample t-test, it was found that there is an effect between manufacturing companies listed on the Indonesian and Malaysian Stock Exchanges. At the same time, the rationalization variable has an effect on financial statement fraud. From the results of the paired sample t-test, it was found that there was no difference in the effect between manufacturing companies listed on the Indonesian and Malaysian Stock Exchanges.
  • Publisher: Universitas Tarumanagara
  • Language: English
  • Identifier: ISSN: 1410-3591
    EISSN: 2549-8800
    DOI: 10.24912/ja.v27i1.1104
  • Source: DOAJ Directory of Open Access Journals
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