FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

ABSTRACT The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using lo...

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Autores principales:	Anik Mega Cahyani, Elva Nuraina, Farida Styaningrum
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	pentagon theory fraudulent financial reporting corporate governance sustainability teori pentagon kecurangan pelaporan keuangan tata kelola perusahaan keberlanjutan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/292de66abbf846b8b7a7467cb9060069
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spelling	oai:doaj.org-article:292de66abbf846b8b7a7467cb90600692021-11-06T07:59:43ZFRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES2302-62512477-499510.25273/jap.v10i2.5401https://doaj.org/article/292de66abbf846b8b7a7467cb90600692021-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5401https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR. ABSTRAK Penelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.Anik Mega CahyaniElva NurainaFarida StyaningrumUniversitas PGRI Madiunarticlepentagon theoryfraudulent financial reportingcorporate governancesustainabilityteori pentagonkecurangan pelaporan keuangantata kelola perusahaankeberlanjutanEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 2, Pp 132-146 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	pentagon theory fraudulent financial reporting corporate governance sustainability teori pentagon kecurangan pelaporan keuangan tata kelola perusahaan keberlanjutan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	pentagon theory fraudulent financial reporting corporate governance sustainability teori pentagon kecurangan pelaporan keuangan tata kelola perusahaan keberlanjutan Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Anik Mega Cahyani Elva Nuraina Farida Styaningrum FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
description	ABSTRACT The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR. ABSTRAK Penelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.
format	article
author	Anik Mega Cahyani Elva Nuraina Farida Styaningrum
author_facet	Anik Mega Cahyani Elva Nuraina Farida Styaningrum
author_sort	Anik Mega Cahyani
title	FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
title_short	FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
title_full	FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
title_fullStr	FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
title_full_unstemmed	FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
title_sort	fraudulent financial reporting on property, real estate, and building construction companies
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/292de66abbf846b8b7a7467cb9060069
work_keys_str_mv	AT anikmegacahyani fraudulentfinancialreportingonpropertyrealestateandbuildingconstructioncompanies AT elvanuraina fraudulentfinancialreportingonpropertyrealestateandbuildingconstructioncompanies AT faridastyaningrum fraudulentfinancialreportingonpropertyrealestateandbuildingconstructioncompanies
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FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

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