PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN
STUDI EMPIRIS PADA PERUSAHAAN STARTUP DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.26533/jad.v6i2.1189Keywords:
Financial stability, ineffective supervision, change of auditor, change of director, CEO image, financial statement fraudAbstract
This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud
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Penelitian ini bertujuan untuk menguji pengaruh fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan startup yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif. Pengumpulan data yang digunakan dengan pemilihan sampel yaitu purposive sampling dari 8 perusahaan startup yang terdaftar di BEI periode 2019-2023 dengan 5 tahun periode laporan keuangan. Pengujian hipotesis dilakukan dengan regresi linier berganda dengan menggunakan SPSS 29. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, pengawasan yang tidak efektif, pergantian auditor, pergantian direktur dan gambar CEO tidak berpengaruh terhadap kecurangan laporan keuangan.
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Published
2024-01-30
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How to Cite
PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN STARTUP DI BURSA EFEK INDONESIA. (2024). JAD : Jurnal Riset Akuntansi & Keuangan Dewantara, 6(2), 61-71. https://doi.org/10.26533/jad.v6i2.1189
