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PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
In Indonesia, the financial and banking industries are the third most disadvantaged industries after the government and mining industries. This study aims to examine the effect of fraud pentagon and financial distress on fraudulent financial reporting in banks listed on the Indonesia Stock Exchange (IDX). Using fraudulent financial reporting as the dependent variable and financial targets, external pressure, ineffective monitoring, change in auditor, change in director, CEO Duality, and financial distress as independent variables, a sample of 47 banks listed on the IDX was taken. The results of the study show that the financial distress variable has a significant positive effect on fraudulent financial reporting. The external pressure variable has a significant negative effect on fraudulent financial reporting, while the variables that have no effect are financial targets, ineffective monitoring, change in auditor, change in director, and CEO Duality.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (Text)
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