eprintid: 39795
rev_number: 8
eprint_status: archive
userid: 111
dir: disk0/00/03/97/95
datestamp: 2020-07-23 06:07:02
lastmod: 2020-07-23 06:07:02
status_changed: 2020-07-23 06:07:02
type: book_section
metadata_visibility: show
creators_name: Widayanto, Fahris
creators_name: Putri Senjani, Yayu
title: FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH
FRAUD PENTAGON THEORY
ispublished: pub
subjects: KB
divisions: x_proc
full_text_status: public
keywords: financial statement, fraud pentagon, Islamic Banking
abstract: This aim of this research was to detect fraud in financial statements with Fraud Pentagon Theory. Fraud
pentagon theory (Crowe, 2011) is development of previous fraud theory. There are fraud triangle by
Cressey (1953) and fraud diamond theory by Wolfe and Hermanson (2004). This research used an Islamic
Banks listed on OJK as a sample with purposive sampling method for choosing the sample. The number of
samples obtained are 55 samples analized by panel data regression using Eviews9. The result of this
research showed that two variables of fraud pentagon theory, consisting pressure (financial stability) and
opportunity (nature of industry), effect to detect financial statement fraud. While, another variable pressure
(financial target, external pressure), Opportunity (ineffective monitoring), rationalization (change in auditor,
total accrual to total asset ratio), competence (director change, work experience), arrogance (frequent
number of CEO‘s picture) can not effect to detect financial statement fraud.
date: 2018-11
date_type: published
publisher: FEBI
pagerange: 1-68
refereed: TRUE
book_title: FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH FRAUD PENTAGON THEORY
citation:   Widayanto, Fahris and Putri Senjani, Yayu  (2018) FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH FRAUD PENTAGON THEORY.   In:  FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH FRAUD PENTAGON THEORY.   FEBI, pp. 1-68.      
document_url: https://digilib.uin-suka.ac.id/id/eprint/39795/1/yayu.pdf