Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant AbstrakKecurangan pelaporan keuangan menimbulkan kerugian bagi pelaku pasar, antara lain investor, pegawai, kreditur. Kecurangan ini juga merupakan ancaman yang serius bagi para pelaku pasar modal. Pelaku pasar modal mengharapkan laporan keuangan yang transparan, berkualitas, dan dapat dipercaya integritasnya. Penelitian ini bertujuan menguji pengaruh efektifitas peran dewan komisaris dan komite audit, struktur kepemilikan, peran monitoring bank, dan siklus hidup perusahaan terhadap probabilita terjadinya kecurangan pelaporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik dengan menggunakan data sanksi yang dikenakan pada perusahaan yang melakukan kecurangan pelaporan keuangan, yang diperoleh dari Bapepam-LK dari tahun 2005 sampai dengan 2011. Hasil penelitian ini menunjukkan bahwa efektifitas peran komite audit dan struktur kepemilikan keluarga berpengaruh negatif terhadap probabilita terjadinya kecurangan pelaporan keuangan. Hal ini mengindikasikan efektifitas komite audit dan kepemilikan yang dikendalikan oleh keluarga dapat mengurangi probabilita terjadinya kecurangan pelaporan keuangan.Kata Kunci : fraud, corporate governance, efektifitas komite audit, struktur kepemilikan, pengawasan bank, siklus hidup perusahaan.

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting. Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score

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This study aims to analyze financial statement users' perception ofinternal control information in annual reports of Indonesian corporations. This subject needs to be investigated because presently, there are no standardsor rules for the presentation of internal control disclosure in annual reports. As the extent of information disclosure may influence financing and/or investment decisions of stakeholders, we believe that it is necessary to consider the possibility of creating a guide for presentinginternal control information in company annual reports. Based on our analysis, we find that internal control system presentation/disclosure has to be improved; more detailed to meet the needs of users.Findings in this preliminary investigation will be further explored in our future studies.

This study aims to empirically eximine the factors that affect the level of financial statements discosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.<br />This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 141 companies, which obtained a sample of 69 companies and 207 units of observation (69 companies multiplied by 3 years).<br />The results from this study indicate that there are two independent variables to be significant with level of disclosure of firm report , financial leverage to be negative significant for determining the level disclosure and firm size has a positive significant with the level disclosure. While 4 other variables, auditor type, the profitability, firm age and firm risk insignificant with the level of disclosure.<br />Key words : financial statement disclosure, leverage, size, auditor type, profitability, age, risk