Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar  Dalam Bei Periode 2015-2017)

Ferica, Ferica; Aprilio, Hardo; Sinaga, Nico; Santoso, Ilham; Iqbal, Muhammad; Febriyanto, Febriyanto; Febryandi, Muhammad; Umar, Haryono; Pradana, Krisna

doi:10.25105/pakar.v0i0.4239

Cited by 4 publications

(9 citation statements)

References 1 publication

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“…(2) Opportunity does not affect FFR. These result is consistent with studies conducted by Simaremare et al (2019), Ferica (2019) and Pasaribu et a.l (2020). Ineffective monitoring has no effect on FFR because the appointment of independent commissioners is not only done to prevent FFR, but rather to comply banking as an increase in the company's costs.…”

Section: Research Framework Figure 1 Research Frameworksupporting

confidence: 93%

“…Widyatama and Setiawati (2020) stated that the recruitment of independent commissioners is only to meet financial services authority (OJK) regulatory requirements so the role of independent commissioners in supervising banking companies is not optimal. These results are supported by Simaremare et al (2019), Ferica (2019), andPasaribu et al (2020). They agreed that the appointment of independent commissioners was solely to comply with existing regulations.…”

Section: Heteroscedasticity Testmentioning

confidence: 64%

“…Effect of Opportunity on Fraudulent Financial Reporting (FFR) Ferica et al (2019) and Simaremare et al (2019) in their research stated that opportunity had no significant effect on FFR. Widyatama and Setiawati (2020) stated that the independent board of commissioners did not carry out their roles and duties in supervising the running of the company properly.…”

Section: H1mentioning

confidence: 94%

“…FFR can be interpreted as a misstatement that is intentionally made, including in the form of an error in the amount or disclosure of financial statements, to deceive its users (Annisya et al, 2016). The measurement of FFR in this study uses the Beneish model (Ferica et al,2019). Beneish model stated that m-score >-2.22 means the company commits FFR (Beneish, 2012).…”

Section: Fraudulent Financial Reporting (M-score)mentioning

confidence: 99%

“…Simaremare et al (2019) researched fraud diamond to fraudulent financial statement and gave results that pressure, opportunity, and capability do not effect fraudulent financial statement. Meanwhile, Ferica et al (2019) that researched Fraud Pentagon to FFR, stated that Capability effects to FFR. The research of Umar et al (2020) that examined fraud diamond to FFR carried out results that pressure, opportunity, rationalization, and capability have effect to FFR.…”

Section: Introductionmentioning

confidence: 99%

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Influence of Fraud Star and Digital Banking on FFR in Banking Sector and the Moderating Role of Foreign Ownership

Normasari

Mayangsari²

2022

JRABA

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This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the moderating role of Foreign Ownership. This study uses 100 sample datas from bankingcompanies listed on the Indonesia Stock Exchange (IDX) which were selected using purposive sampling method.The analytical methodology used is panel regression analysis. The results of this study indicate that Pressure has apositive and significant effect on FFR. In addition, the moderating role of Foreign Ownership is able to strengthen the positive influence of Pressure on FFR. However partially, Opportunity, Rationalization, Capability, Integrity and Digital Banking have no effect on FFR. Foreign Ownership also cannot moderate the relationship of Opportunity,Rationalization, Capability, Integrity and Digital Banking to FFR. The results of statistical tests indicate that theFraud Star dimension is a unity that can effect the occurrence of FFR. Likewise with Integrity as the last dimension ofFraud Star which is adherence to moral values or code of ethics that must be adhered to and become important basis in the banking sector. This study implies that the occurrence of FFR can be influenced, prevented and minimized by observing the ROA value, the proportion of independent commissioners, auditor and director turnover, stock price performance (MBR), digitization, the proportion of foreign shares, liquidity risk and the size of banking companies simultaneously. In addition, banks are expected to strengthen the control function in line with the increase in performance targets and employee performance bonuses.

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Section: Research Framework Figure 1 Research Frameworksupporting

confidence: 93%

Section: Heteroscedasticity Testmentioning

confidence: 64%

Section: H1mentioning

confidence: 94%

Section: Fraudulent Financial Reporting (M-score)mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Influence of Fraud Star and Digital Banking on FFR in Banking Sector and the Moderating Role of Foreign Ownership

Normasari

Mayangsari²

2022

JRABA

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The Effect of Fraud Pentagon on Financial Statement Fraud Using the Beneish Model With Firm Size As the Moderating Variable

Devi¹,

Biduri²

2021

acopen

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This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditor, Change in Auditor and Frequency of CEO’s Picture and Company Size as a moderation on Fraud in the Financial Statements of a company. Purposive sampling is used as a technique in determining the sample of this research. The data used is the company's annual report and the population in this study is a company engaged in manufacturing the textile and garment sub-sector for the period 2017-2019 with a total sample of 33. In this study, two analytical techniques were used, namely the Outer Model which used to determine the validity of valid and reliable research and the Inner Model used to verify the existing hypotheses in this study assisted by the SmartPLS program. This study states that the variables of External Pressure and Change in Auditor have an effect on fraudulent acts in the financial statements, while the variables of Ineffective Monitoring, Quality of External Auditors and Frequency of CEO’s Picture have no effect on fraudulent acts in the financial statements. For the moderating variable in this study, Company Size is not able to moderate the relationship between Ineffective Monitoring and Fraud in Financial Statements.

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Determinan Indikator Fraud Diamond terhadap Internal Fraud pada Bank Umum Syariah di Indonesia

Almujaddedi,

Hayati

2022

JIEI

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The total internal fraud committed by Islamic Commercial Banks in Indonesia from 2010 to 2018 was 690 times. This triggers the existence of various theories to detect fraud, one of which is by using the fraud diamond theory which consists of four elements, namely pressure, opportunity, rationalization, and competence. This research is a quantitative research with ex post facto method. The population in this study is Islamic Commercial Banks in Indonesia which are registered in the Islamic banking statistics from the Financial Services Authority as of 2019. The total sample in this study was 5 banks consisting of BNI Syariah Bank, BRI Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, and Bank Muamalat Indonesia. The variables used include independent variables consisting of financial target pressure, financial stability pressure, external pressure, supervision, the ratio of changes in receivables, KAP turnover, and change of directors. Meanwhile, based on the t test, it is known that individually, financial stability pressures (X2) and supervision (X4) have an effect on internal fraud in Islamic commercial banks while the financial target pressure variables (X1), external pressure (X3), the ratio of changes in receivables (X5 ), change of auditors (X6), change of directors (X7), there is no effect on internal fraud at Islamic Commercial Banks in Indonesia.

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Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Dalam Bei Periode 2015-2017)

Cited by 4 publications

References 1 publication

Influence of Fraud Star and Digital Banking on FFR in Banking Sector and the Moderating Role of Foreign Ownership

Influence of Fraud Star and Digital Banking on FFR in Banking Sector and the Moderating Role of Foreign Ownership

The Effect of Fraud Pentagon on Financial Statement Fraud Using the Beneish Model With Firm Size As the Moderating Variable

Determinan Indikator Fraud Diamond terhadap Internal Fraud pada Bank Umum Syariah di Indonesia

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