FRAUD PENTAGON DAN FRAUDULENT FINANCIAL STATEMENTS DI PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTIONS

Authors

  • Agung Darmawan Fakultas Ekonomi, Universitas Pamulang
  • Shinta Ningtiyas Nazar Fakultas Ekonomi, Universitas Pamulang
  • Rosita Wulandari Fakultas Ekonomi, Universitas Pamulang
  • Afridayani Fakultas Ekonomi, Universitas Pamulang

Keywords:

Fraud Pentagon, Fraudulent Financial Statements, Firm Size, Firm Age

Abstract

The development of Fraud Theory at this time led to a more comprehensive evaluation of frudulent financial statement, this study aims to see the simultaneous and partial influence of the pentagon fraud developed by Crow’s Theory on fraudulent financial statements in property, real estate and building construction companies in Indonesia. Multiple liners are used as a method of research and sampling use purposively, the results of research that use external pressure variables and leadership dualism have an effect on financial statement fraud, while other factors such as financial targets, financial stability, industrial nature, rationalization, change of directors, number of photos on display , political relations and two control variables in the form of company size and company age have no effect on fraudulent financial statements in property, real estate, and building construction companies in Indonesia.

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Published

2021-03-23

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Section

Articles