Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017)

Authors
Evy Rahman Utami, Nandya Octanti Pusparini
Corresponding Author
Evy Rahman Utami
Available Online November 2019.
DOI
10.2991/icaf-19.2019.10How to use a DOI?
Keywords
Fraud Pentagon Theory, Financial Distress, Fraudulent Financial Reporting
Abstract

This study aims to analyze the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking companies in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. The hypothesis testing was done by testing multiple linear regression models which were processed using SPSS 15.0. The result shows that quality of external auditor has a positive effect on fraudulent financial reporting, change in auditor has a negative effect on fraudulent financial reporting, director change has a positive effect on fraudulent financial reporting, frequent number of CEO picture has a positive effect on fraudulent financial reporting, and financial distress has a positive effect on fraudulent financial reporting. The other variables which are financial stability and external pressure have no effect on fraudulent financial reporting.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
10.2991/icaf-19.2019.10How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Evy Rahman Utami
AU  - Nandya Octanti Pusparini
PY  - 2019/11
DA  - 2019/11
TI  - The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 60
EP  - 65
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.10
DO  - 10.2991/icaf-19.2019.10
ID  - Utami2019/11
ER  -