Record Detail

Pembimbing : Ahmad Adri -- This research is aimed to detect the possibility of a fraudulent financial statement using fraud pentagon analysis. The dependent variable in this research is a fraudulent financial statement as measured by F-Score. While the independent variables are the dimension variable of fraud pentagon elements. In this research, the pressure is reflected by the financial target as measured by ROA, financial stability as measured by growth in assets (ACHANGE), external pressure as measured by debt to assets ratio or LEV, and personal financial need as measured by OSHIP (cumulative percentage of ownership held by insiders). Opportunity is reflected by the nature of the industry as measured by account receivable (RECEIVABLE) and ineffective monitoring as measured by the percentage of BOC members who are outside members (BDOUT). Rationalization is reflected by a change in auditor as measured by dummy variable (?CHANGE) and total accrual to total assets (TATA). Competence or capability is reflected by a change in directors as measured by a dummy variable. And arrogance is reflected by a frequent number of CEO