Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregularities Dengan Komite Audit Sebagai Variabel Moderating

Murtanto, Murtanto; Sandra, Dewi

doi:10.25105/mraai.v19i2.5320

Cited by 10 publications

(25 citation statements)

References 1 publication

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“…This situation causes the audit committee to be unable to strengthen the corporate governance system in minimizing the possibility of fraudulent financial statements. This finding supports the research conducted by Murtanto & Sandra (2019) which reveals that the audit committee weakens the relationship of the opportunity factor on the fraudulent financial statement.…”

Section: Audit Committee Moderates the Effect Of Supervision Effectiveness On The Fraudulent Financial Statementsupporting

confidence: 90%

Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

Dewi

Anisykurlillah

2021

aaj

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This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee

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Section: Audit Committee Moderates the Effect Of Supervision Effectiveness On The Fraudulent Financial Statementsupporting

confidence: 90%

Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

Dewi

Anisykurlillah

2021

aaj

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“…Personal financial need is measured by the ratio of the total shares owned by the institution to the total outstanding shares (OSHIP) which has an effect on financial statement fraud. This is supported by research by Faidah & Suwarti (2018); Murtanto & Sandra (2019) which states that personal financial need affects financial statement fraud.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 67%

Fraud pentagon elements in detecting fraudulent financial statement

et al. 2022

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Public companies that are supposed to provide transparent and accountable information to outside parties, sometimes still hide facts and information that have a bad influence on their company's reputation. Public companies in Indonesia in carrying out their business activities have been specifically regulated and supervised by an independent institution, called the Financial Services Authority (OJK). OJK itself has issued several regulations on the presentation of financial statements, such as regulation no. IX.E.2 and rule number VIII.G. This study aims to detect financial statement fraud with the fraud pentagon model. Researchers use elements of financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors and frequent number of CEO's picture as independent variables on the ability to detect financial statement fraud as dependent variables. This study uses a sample of fraud companies that are subject to sanctions and cases of the Financial Services Authority (OJK) related to OJK regulations VIII G. 7 and IX. E. 2 in 2015-2019. The company sample consists of 31 fraudulent companies and 31 non-fraud companies.

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“…Besides the effect of changes in assets, there were finance companies, cash flow operating and investment, managerial ownership, Independent Commissioners, and organizational structure influencing financial statement fraud (Skousen et al, 2009). In line with Murtanto et al, managerial ownership and the existence of an Independent Commissioner influences fraud (Murtanto & Sandra, 2019). In contrast, the existence of an Independent Commissioner does not affect the occurrence of corporate fraud (Hafizah et al, 2017;Nugraheni & Triatmoko, 2017).…”

Section: Introductionmentioning

confidence: 71%

“…In fact, the board's independence partially helped explain the extent of risk disclosures (Probohudono et al, 2013). The existence of the Independent Commissioner Board influenced financial statement fraud, due to the fact that the greater proportion of independent directors granted was expected to increase the company's good performance (Beasley, 1996;Dechow et al, 1996;Murtanto & Sandra, 2019;Skousen et al, 2009). H5: Companies that have an Independent Board of Commissioners are less likely to do financial statements fraud.…”

Section: Literature Reviewmentioning

confidence: 99%

Governance structure and the tendency to do financial statements fraud

Probohudono

Lubis

Nahartyo

et al. 2022

J. Akun. Audit. Ind.

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This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.

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Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregularities Dengan Komite Audit Sebagai Variabel Moderating

Cited by 10 publications

References 1 publication

Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

Fraud pentagon elements in detecting fraudulent financial statement

Governance structure and the tendency to do financial statements fraud

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