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Journal articles on the topic 'FRAUDULENT COMPANIES'

Author: Grafiati

Published: 11 September 2023

Last updated: 31 July 2025

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1

Sudarman, Aniqotunnafiah, and Masruri. "The Composition of Independent Board of Commissioner and Number of Board of Commissioner Meeting Towards Fraudulence of Financial Report (Empirical Study at Public Company Listed at Indonesia Stock Exchange in 2011-2017)." International Journal of Financial Research 10, no. 4 (2019): 96. http://dx.doi.org/10.5430/ijfr.v10n4p96.

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This study aims to obtain empirical evidence about the effect of corporate governance mechanisms on fraudulent financial reporting. The variables of corporate governance used are independent board composition, frequency of board commissioner meetings, and external auditor quality as moderating variables between the influences of independent board composition, number of board of commissioners meetings against fraudulent financial reporting. The population of this study was public companies listed on the Indonesia Stock Exchange in 2011 - 2017. The total samples of this study were 76 companies,

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2

Gillett, Peter R., and Nancy Uddin. "CFO Intentions of Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 24, no. 1 (2005): 55–75. http://dx.doi.org/10.2308/aud.2005.24.1.55.

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This study investigates factors indicating CFO intentions of fraudulent financial reporting. Structural equation modeling is used to analyze survey data obtained from 139 CFOs. We find that an extended reasoned action model fits the data well and explains CFO intentions to report fraudulently. More specifically, we find that CFOs of large companies are more likely to report fraudulently in the financial statements and that compensation structure is not a good indicator of CFO intentions to report fraudulently. Informal and formal audit methods for assessing management attitudes toward fraudule

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3

Iskandar, Deni, Viola Paramitha, and Diana Frederica. "FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES." Jurnal Riset Akuntansi 14, no. 1 (2022): 20–36. http://dx.doi.org/10.34010/jra.v14i1.5499.

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Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampli

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Et. al., Dalila Binti Abu Bakar,. "Impact Of Financial Information Fraudulence To Financial Distress In Malaysia." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 6 (2021): 896–914. http://dx.doi.org/10.17762/turcomat.v12i6.2367.

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We investigate if Malaysian listed companies engaged in financial information fraud during financial distressed after two years of US subprime mortgage crisis.We also investigate the impact of financial information fraudulence in bankruptcy prediction and misclassification errors. This study used consumer product companies listed on the main board and the timeframe is from 2011 till 2015. The Altman Z score indicates that 37 out of 133 Malaysian consumer product companies are financially distressed. Meanwhile, the M score shows that 28 out of 224observations are engaged in financial informatio

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Ferdinand, Rian, and Setyarini Santosa. "Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia." JAAF (Journal of Applied Accounting and Finance) 2, no. 2 (2019): 99. http://dx.doi.org/10.33021/jaaf.v2i2.548.

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Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent

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6

Arnindhita, Rietra Aryza, Fitiyan Izzah Noor Abidin, Wiwit Hariyanto, and Sarwenda Biduri. "FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES." Journal of Economic and Economic Policy 1, no. 2 (2024): 26–44. http://dx.doi.org/10.61796/ijecep.v1i2.16.

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This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this s

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7

Hendra, Bima Mahatma, and Arief Himmawan Dwi Nugroho. "Pengaruh Financial Stability, Financial Target, Ineffective Monitoring Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Bei Periode 2013 Sampai Dengan 2015." JRAK (Jurnal Riset Akuntansi dan Bisnis) 8, no. 1 (2022): 89–97. http://dx.doi.org/10.38204/jrak.v8i1.726.

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This study aims to empirically prove the effect of financial stability, financial targets, ineffective monitoring, and capability on fraudulent financial reporting in LQ-45 companies in Indonesia. This research uses a population of LQ-45 companies that have gone public and are listed on the IDX during the 2013-2015 period which were taken through a purposive sampling of 22 companies. The conclusion of this study is that financial stability has a significant positive effect on detecting fraudulent financial reporting; Financial target dan ineffective monitoring have no significant positive effe

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8

Tommy and Fenny Marietza. "Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan." JRB-Jurnal Riset Bisnis 5, no. 2 (2022): 154–67. http://dx.doi.org/10.35814/jrb.v5i2.2802.

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 This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in audi

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9

Budiandru, Budiandru, Zakkiandri Zakkiandri, Basyiruddin Nur, Yeni Elfiza Abbas, and Ilza Febrina. "DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 18, no. 2 (2022): 201–13. http://dx.doi.org/10.35449/jemasi.v18i2.544.

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The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six v

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10

Sanjaya, Irvan, Suyanto Suyanto, and Gustin Padwa Sari. "PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, CEO EDUCATION DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI)." Jurnal Akuntansi AKTIVA 2, no. 1 (2021): 87–94. http://dx.doi.org/10.24127/akuntansi.v2i1.902.

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This study aimed to examine the factors that influenced the fraudulent financial statements of state-owned companies (BUMN) on the Indonesia Stock Exchange. The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. This study used a quantitative approach. The population in this study were 25 state-owned companies in the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 24 state-owned

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11

I Kadek Pebri Artana, I Putu Gede Diatmika, and Anantawikrama Tungga Atmadja. "The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables." International Journal of Social Science and Business 7, no. 1 (2023): 208–15. http://dx.doi.org/10.23887/ijssb.v7i1.57651.

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All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies an

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Rika, Wicahyanti, Rosidi, and Lisa Oyong. "Detection of Fraudulent Financial Statement Using Financial Ratios and Textual Information: Moderating Of Corporate Governance." Journal of Economics, Finance And Management Studies 08, no. 03 (2025): 1612–20. https://doi.org/10.5281/zenodo.15016411.

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Financial Statement Fraud interpreted as intention or carelessness in do something or no do something that should be done which causes report finance become mislead materially. Companies that do fraud Possible modify the words for to overstate so that no own mark high disclosure. Mistake presentation in report finance nominal and textual used for hide misappropriation or abuse finance. Study this is study quantitative. Population study is there are 27 state-owned companies listed on the Indonesian Stock Exchange for the 2019-2023 period. As well as determination sample use technique purposive

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13

Meiliana, Nelson Ng, and Sheila Septiany. "Can boards of directors in large companies effectively prevent fraud?" Jurnal Akademi Akuntansi 7, no. 4 (2024): 609–25. https://doi.org/10.22219/jaa.v7i4.34208.

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ABSTRACT Purpose: The aim to test the impact of the characteristics of board of directors in reducing and preventing the possibility of financial statement fraud with firm size as variable moderating. Methodoly/Approach: The technique used purposive sampling method resulting of total 435 data and 87 companies in mining sector for the period 2018 – 2022. Findings: The result of this study is that firm size do not strengthen the board independence, board remuneration, board financial and industry expertise, and number meeting board of director on fraudulent financial statement. However, firm siz

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Sutisna, Ujang, Helmi Yazid, and Tri Lestari. "The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 12 (2022): 5368–78. http://dx.doi.org/10.32670/fairvalue.v4i12.1783.

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The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on

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15

Saroji, Ahmad, Amir Indrabudiman, and Kartika Djati. "The Effect of Financial Stability, Financial Target, and Asset Composition on Fraudulent Financial Statement: Empirical study on food and staples retailing companies on the Indonesia Stock Exchange in 2017-2021." Scientia 2, no. 1 (2023): 8–11. http://dx.doi.org/10.51773/sssh.v2i1.126.

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The purpose of this study was to analyze the effect of financial stability, financial targets, and asset composition on the occurrence of fraudulent financial statements in retail food & staples companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses 10 companies from retail food \& staple companies listed on the Indonesia Stock Exchange with a sample selection method based on purposive sampling. Hypothesis analysis was tested using Eviews 9.0. The results of this study indicate that financial stability has an effect on fraudulent financial statements

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16

Gunawan, Gilbert Outner, and Anitaria Siregar. "FRAUDULENT FINANCIAL REPORTING: ANALISIS PENGARUH ELEMEN FRAUD HEXAGON PADA PERUSAHAAN FARMASI." BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 20, no. 2 (2023): 168–97. http://dx.doi.org/10.25170/balance.v20i2.4638.

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This study analyses the influence of fraud hexagon dimension towards fraudulent financial statement. Fraudulent financial statement is measured using Beneish M-Score Model. Six dimension of the fraud hexagon is being considered influence fraudulent financial statement. The population on this study are pharmacy companies which being registered in Indonesia Stock Exchange for period 2020-2021. This study uses purposive sampling with final sample 48 companies. The result shows stimulus/pressure (financial stability) has the influence towards fraudulent financial statement, while opportunity (inef

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17

Suryaningsih, Rosita, and Febryanti Simon. "Earnings Management and Fraudulent Financial Reporting." GATR Accounting and Finance Review 4, no. 2 (2019): 50–55. http://dx.doi.org/10.35609/afr.2019.4.2(3).

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Objective – The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting. Methodology/Technique – The objects in this research are companies listed on the Indonesian Stock Exchange (idx) between 2011 and 2015 comprised of companies that have engaged in fraudulent activities as well as those that have not, to enable a comparison to be made. The companies that have engaged in fraudulent financial reporting were obtained from a list

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18

Fathmaningrum, Erni Suryandari, and Gupita Anggarani. "Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia." Journal of Accounting and Investment 22, no. 3 (2021): 625–46. http://dx.doi.org/10.18196/jai.v22i3.12538.

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Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting.Design/Methodology/Approach: This study’s population was manufacturingcompanies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indonesia and 118 manufacturing companies in Malaysia were involved as samples. The data analysis method used in this study is multiple linear regression.Research findings: The results showed that financial target, financial stability, quality of external auditor, external pressure, and nature of industry va

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19

Agung Prajanto, Lilik Irawati, and Imang Dapit Pamungkas. "Fraudulent Financial Reporting: Fraud Pentagon Analysis In Financial Sector Companies." International Journal Of Accounting, Management, And Economics Research 1, no. 2 (2023): 72–83. http://dx.doi.org/10.56696/ijamer.v1i2.18.

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The purpose of this study is to ascertain how fraudulent financial reporting are detected by fraud pentagon theory. The financial sector companies that listed on the Indonesia Stock Exchange (IDX) in 2019–2021 are the study's population. Purposive sampling is used to determine the sample, leaving 46 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. The results indicate that while ineffective monitoring, change in auditor, and change in director had no impact on the fraudulent financial statement, however variables financial stabilit

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20

Achmad, Tarmizi, Dian Indriana Hapsari, and Imang Dapit Pamungkas. "Analysis of Fraud Pentagon Theory to Detecting Fraudulent Financial Reporting using F-Score Model in State-Owned Companies Indonesia." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (January 10, 2022): 124–33. http://dx.doi.org/10.37394/23207.2022.19.13.

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This study aims to analyze the effect of the fraud pentagon theory consisting of external pressure, effective monitoring, rationalization, capability, and arrogance on fraudulent financial reporting. This study uses the F-score model to see the potential for fraudulent financial reporting. The data used in this study are secondary data from the company's annual reports. The population of this research is state-owned companies listed on the IDX (Indonesia Stock Exchange) during 2015-2019. The sampling technique used purposive sampling so that the sample obtained is 180 samples. The analysis tec

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Sudaryono, Driya. "APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS." International Journal of Contemporary Accounting 3, no. 1 (2021): 25. http://dx.doi.org/10.25105/ijca.v3i1.7166.

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The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization

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22

Pakdelan, Saeed, Alireza Azar Brahman, and Gholamhossein Heydari Filabadi. "Investigating the Relationship between Transactions with Affiliates and Fraudulent Reporting by Explaining the Moderating Role of Corporate Governance Companies Listed in Tehran Stock Exchange." Journal of Economics, Finance and Accounting Studies 4, no. 4 (2022): 125–44. http://dx.doi.org/10.32996/jefas.2022.4.4.16.

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Transactions with related parties have become a common way for fraudulent reporting due to the hiddenness and simplicity of manipulation, and the traditional methods of quantitative analysis have failed to discover the complex relationships of these transactions. Therefore, the detection of fraudulent reporting has attracted the attention of researchers and legislators. This research seeks to examine and test the relationship between transactions with related parties and fraudulent reporting by explaining the role of corporate governance moderation in companies listed on the Tehran Stock Excha

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Nur apandi, R. Nelly. "PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER." Jurnal Riset Akuntansi dan Keuangan 1, no. 1 (2013): 8. http://dx.doi.org/10.17509/jrak.v1i1.6569.

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The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements w

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Wulandari, Dini, and Syahril Ali. "Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 1 (2023): 168–82. http://dx.doi.org/10.36555/jasa.v7i1.2165.

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The research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive samp

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Nuridah, Siti, Rony Marthin Sitohang, Joelianti Dwi Supraptiningsih, Elda Sagitarius, and Arneta Septiani. "Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Perusahaan Transportasi Dan Logistik." JISIP (Jurnal Ilmu Sosial dan Pendidikan) 7, no. 3 (2023): 1884. http://dx.doi.org/10.58258/jisip.v7i3.5085.

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This study discusses the problem of fraudulent financial reporting in a company that is affected by fraud hexagon. The purpose of this study was to examine the effect of financial targets, financial stability and external pressure as part of the stimulus component for fraudulent financial reporting in Transportation and Logistics companies listed on the IDX in 2017-2021. The population of this study are all Transportation and Logistics companies listed on the IDX in 2017-2021. With the purposive sampling method as the sampling method, a sample of 16 companies from 28 Transportation and Logisti

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Anan, Edy. "Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia." Ilomata International Journal of Tax and Accounting 2, no. 2 (2021): 113–21. http://dx.doi.org/10.52728/ijtc.v2i2.212.

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The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent f

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Ni Luh Santi Asih, Ni Ketut Rasmini, Anak Agung Gde Putu Widanaputra, and Henny Triyana Hasibuan. "Moderate of audit committee on components of the fraud hexagon theory and fraudulent financial statements." World Journal of Advanced Research and Reviews 23, no. 1 (2024): 943–58. http://dx.doi.org/10.30574/wjarr.2024.23.1.2071.

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This study aims to analyze the effect of each component of the fraud hexagon theory on fraudulent financial statements with the audit committee as a moderator. This research was conducted at banking sector companies listed on the IDX in 2019-2022, totaling 47 companies. The sampling method uses purposive sampling which results in 44 companies with 176 financial data used as samples. Data analysis was carried out on secondary data with SEM-PLS analysis techniques. The results of this study indicate that independent commissioners who hold concurrent positions, the ratio of total accruals to tota

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Ni, Luh Santi Asih, Ketut Rasmini Ni, Agung Gde Putu Widanaputra Anak, and Triyana Hasibuan Henny. "Moderate of audit committee on components of the fraud hexagon theory and fraudulent financial statements." World Journal of Advanced Research and Reviews 23, no. 1 (2024): 943–58. https://doi.org/10.5281/zenodo.14792483.

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This study aims to analyze the effect of each component of the fraud hexagon theory on fraudulent financial statements with the audit committee as a moderator. This research was conducted at banking sector companies listed on the IDX in 2019-2022, totaling 47 companies. The sampling method uses purposive sampling which results in 44 companies with 176 financial data used as samples. Data analysis was carried out on secondary data with SEM-PLS analysis techniques. The results of this study indicate that independent commissioners who hold concurrent positions, the ratio of total accruals to tota

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Hashim, Hafiza Aishah, Zalailah Salleh, Izzati Shuhaimi, and Nurul Ain Najwa Ismail. "The risk of financial fraud: a management perspective." Journal of Financial Crime 27, no. 4 (2020): 1143–59. http://dx.doi.org/10.1108/jfc-04-2020-0062.

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Purpose A number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of fraudulent financial reporting. While enormous measures have been taken to curb the fraudulent activities among large and small businesses, the issues are still alarming worldwide. Thus, this study aims to explore the extent to which the prevalence of fraud risk in state-controlled companies and to enhance understanding of the underlying reasons of the fraudulent activities. Design/methodology/approach As this study is

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Hendang Tanusdjaja, Clarissa Felicia,. "PENGARUH FAKTOR-FAKTOR TERTENTU TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018." Jurnal Paradigma Akuntansi 2, no. 4 (2020): 1745. http://dx.doi.org/10.24912/jpa.v2i4.9370.

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The purpose of this research is to examine the influence of asset turnover ratio, financial stability, financial targets and profitability towards fraudulent financial statements in manufacturing companies listed on Indonesia Stock Exchange in periode of 2016-2018. This research is conducted by using 20 samples of manufacturing companies listed on Indonesia Stock Exchange. Data analysis was performed with descriptive statistics and hypothesis testing of regression method using SPSS Statistics 25. The results of this research shows that asset turnover ratio and financial stability have a signif

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Sumbari, Sakina, Kamaliah Kamaliah, and Ruhul Fitrios. "ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 179–96. http://dx.doi.org/10.31258/current.4.1.179-196.

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The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effe

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Anisa, Julia, Sumiyati Sumiyati, and Julia Julia. "Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Potensi Terjadinya Fraudulent Financial Statement pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2022." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 2 (2024): 117–30. http://dx.doi.org/10.54373/ifijeb.v4i2.1197.

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Along with the growth of competitors, companies want to display the best conditions through financial reports, but this can encourage management to commit financial statement fraud. This study aims to analyze the effect of managerial ownership, institutional ownership, independent commissioners, and leverage on the potential for fraudulent financial statements in mining companies listed on the IDX in 2019-2022. This type of research is quantitative research with the source, namely secondary data. The sample in this study was 84 company data calculated using purposive sampling technique. The re

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Nurhakim, Agus Lukman, and Puji Harto. "Kecurangan, BUMN Fraud Pentagon: Deteksi Kecurangan Laporan Keuangan Pada Badan Usaha Milik Negara." E-Jurnal Akuntansi 33, no. 2 (2023): 311. http://dx.doi.org/10.24843/eja.2023.v33.i02.p03.

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Fraudulent financial statements, especially in State-Owned Enterprises (BUMN) companies, is a criminal act of corruption with a very large level of financial losses. The research aims to test the pentagon fraud theory in detecting fraudulent financial statements in state-owned companies. The research sample is 20 state-owned companies from 2018-2021 which are listed on the IDX. This study took samples of SOEs with various industrial segments, besides that this study used a measure of government ownership as a proxy for rationalization, this proxy is still very rarely used. Data analysis in thi

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Yanto, Alif Faruqi Febri. "DETERMINANTS OF FRAUDULENT FINANCIAL REPORTING IN MINING COMPANIES: PENTAGON THEORY FRAUD PERSPECTIVE." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 7, no. 1 (2023): 843–59. http://dx.doi.org/10.31955/mea.v7i1.2937.

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The purpose of this research is to find empirical evidence the influence of the fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance on Fraudulent Financial Statements. The research method used in this study is multivariate analysis using the Generalized Structured Component Analysis tool. The research population is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange for the 2017-2021 period with a total sample of 60 companies. This study shows that pressure, opportunity and competence have a significant effect on fra

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Omar, Normah, Zulaikha ‘Amirah Johari, and Malcolm Smith. "Predicting fraudulent financial reporting using artificial neural network." Journal of Financial Crime 24, no. 2 (2017): 362–87. http://dx.doi.org/10.1108/jfc-11-2015-0061.

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Purpose This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia. Design/methodology/approach Based on the concepts of ANN, a mathematical model was developed to compare non-fraud and fraud companies selected from among small market capitalization companies in Malaysia; the fraud companies had already been charged by the Securities Commission for falsification of financial statements. Ten financial ratios are used as fraud risk indicators to predict fraudulent financial r

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Fenty, Astrina, Darmayanti, Hutami Ningsih Nurul, Afrida Anggrelia, Yuliachtri Saekarini, and Octarina Elsa. "Fraud of Financial Reports in Food and Beverage Companies." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 03 (2023): 1162–72. https://doi.org/10.5281/zenodo.7766982.

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The formulation of the problem in this research is How is the influence of financial stability, external pressure, financial targets and Ineffective monitoring against fraudulent financial statements (a case study on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021). The type of research used is associative research. The data used is secondary data. The sampling method used is purposive sampling method based on certain criteria. The samples in this study are 12 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The data collecti

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Nolan, Kenneth J. "Pharmaceutical companies liable for fraudulent research by subcontractors." Drug Discovery Today 9, no. 4 (2004): 153–54. http://dx.doi.org/10.1016/s1359-6446(03)02913-1.

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Bulatenko, M. A., and K. A. Anufrienko. "FRAUDULENT SCHEMES, USED BY EMPLOYEES OF AUDIT COMPANIES." Вестник Алтайской академии экономики и права 1, no. 5 2024 (2024): 30–37. http://dx.doi.org/10.17513/vaael.3408.

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Ariyanto, Dodik, I. Made Gilang Jhuniantara, Ni Made Dwi Ratnadi, I. Gusti Ayu Made Asri Dwija Putri, and Ayu Aryista Dewi. "Detecting fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective." Accounting 7, no. 7 (2021): 1611–20. http://dx.doi.org/10.5267/j.ac.2021.5.009.

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A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the c

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Aldi Rozani and Prita Andini. "Pengaruh Crowe’s Fraud Pentagon Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement." Moneter : Jurnal Ekonomi dan Keuangan 2, no. 4 (2024): 34–52. http://dx.doi.org/10.61132/moneter.v2i4.866.

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The purpose of this research is to find the influence of financial target variables, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture on fraudulent financial statements. The sample in this study includes 45 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period (2019-2023). The sampling technique used the purpose sampling method and obtained 225 sample data from 45 companies. The statistical analysis used in this research is logistic regression analysis using the Statistical Product and Service S

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Dewi, Krisna, and Indah Anisykurlillah. "Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable." Accounting Analysis Journal 10, no. 1 (2021): 39–46. http://dx.doi.org/10.15294/aaj.v10i1.44520.

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This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision,

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Mulyadi, Roza, Fita Rani Aulia, and Mega Arum. "Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Using the Fraud Score Model." Journal of Applied Business, Taxation and Economics Research 1, no. 2 (2021): 158–70. http://dx.doi.org/10.54408/jabter.v1i2.29.

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This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 pro

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Noviani, Witria, and Nofryanti Nofryanti. "Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement dengan Umur Perusahaan Sebagai Variabel Moderasi." As-Syirkah: Islamic Economic & Financial Journal 3, no. 1 (2024): 491–506. http://dx.doi.org/10.56672/syirkah.v3i1.215.

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This research aims to analyze and provide empirical evidence of the influence of the fraud pentagon which consists of the components of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial statements, moderated by company age. The research was conducted using a purposive sampling method on 63 industrial sector companies listed on the Indonesia Stock Exchange in 2018-2022. A sample of 24 companies was obtained, then outliers were carried out for 8 companies, resulting in the final sample data remaining in this study being 80 data. The research results concluded

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Musfi, Putri Nabila, and Roebiandini Soemantri. "THE EFFECT OF NATURE OF INDUSTRY, FINANCIAL STABILITY, INEFFECTIVE MONITORING, AND CHANGES IN COMPANY DIRECTORS ON INDICATIONS OF FRAUDULENT FINANCIAL STATEMENTS." Indonesian Journal of Economics, Social, and Humanities 6, no. 1 (2024): 16–37. http://dx.doi.org/10.31258/ijesh.6.1.38-58.

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Fraudulent financial statements are part of corporate management fraud. It is conducted based on the financial condition of the organization for the purpose of misleading users of financial statements by omitting values or amounts in the disclosure of financial statement documents. Therefore, it will mislead the stakeholders who are investing in the company. This study aims to analyze the effect of the nature of the industry, financial stability, ineffective monitoring, and changes in company directors on indications of fraudulent financial statements. The research population is manufacturing

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Indarto, Stefani Lily, and Imam Ghozali. "Fraud diamond: Detection analysis on the fraudulent financial reporting." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 116–23. http://dx.doi.org/10.22495/rcgv6i4c1art1.

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The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public’s confidence in the company’s financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the ex

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Primasari, Niken Savitri, and Endah Tri Wahyuningtyas. "Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding." E-Jurnal Akuntansi 31, no. 5 (2021): 1189. http://dx.doi.org/10.24843/eja.2021.v31.i05.p09.

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Aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The research samples are non-bank companies with DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Managem

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El fath, Nurul Hazimah, and Mia Angelina Setiawan. "Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statement pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022." JURNAL EKSPLORASI AKUNTANSI 6, no. 4 (2024): 1698–714. http://dx.doi.org/10.24036/jea.v6i4.1979.

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This study aimed to determine the effect of fraud hexagon on fraudulent financial statement. The research was conducted in BUMN companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 24 companies were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show pressure affects fraudulent financial statements. The Capability, Collusion, Opportunity, Rationalization, and Arrogance have no effect on the Fraudulent Finan

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Astuti, Sri, Zuhrohtun Zuhrohtun, and Kusharyanti Kusharyanti. "Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors." Journal of Economics, Business & Accountancy Ventura 18, no. 2 (2015): 283. http://dx.doi.org/10.14414/jebav.v18i2.454.

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This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fra

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Astuti, Sri, Zuhrohtun Zuhrohtun, and Kusharyanti Kusharyanti. "Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors." Journal of Economics, Business & Accountancy Ventura 18, no. 2 (2015): 283. http://dx.doi.org/10.14414/jebav.v18i2.821.

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This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fra

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Ningrum, Mamlucha Fitriya, and Fadlil Abdani. "THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES." Jurnal RAK (Riset Akuntansi Keuangan) 9, no. 2 (2025): 174–87. https://doi.org/10.31002/rak.v9i2.2176.

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This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure,

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