Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

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 manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. 120 manufacturing companies in Indon...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Erni Suryandari Fathmaningrum, Gupita Anggarani
Formato:	article
Lenguaje:	EN
Publicado:	Universitas Muhammadiyah Yogyakarta 2021
Materias:	pentagon fraud fraudulent financial reporting Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/6cdf8dde15dd435db4f810e08d1d9da4
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:6cdf8dde15dd435db4f810e08d1d9da4
record_format	dspace
spelling	oai:doaj.org-article:6cdf8dde15dd435db4f810e08d1d9da42021-11-05T03:44:27ZFraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia2622-38992622-641310.18196/jai.v22i3.12538https://doaj.org/article/6cdf8dde15dd435db4f810e08d1d9da42021-10-01T00:00:00Zhttps://journal.umy.ac.id/index.php/ai/article/view/12538https://doaj.org/toc/2622-3899https://doaj.org/toc/2622-6413Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies 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 variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia. Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.Erni Suryandari FathmaningrumGupita AnggaraniUniversitas Muhammadiyah Yogyakartaarticlepentagon fraudfraudulent financial reportingAccounting. BookkeepingHF5601-5689ENJournal of Accounting and Investment, Vol 22, Iss 3, Pp 625-646 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	pentagon fraud fraudulent financial reporting Accounting. Bookkeeping HF5601-5689
spellingShingle	pentagon fraud fraudulent financial reporting Accounting. Bookkeeping HF5601-5689 Erni Suryandari Fathmaningrum Gupita Anggarani Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
description	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 manufacturing companies 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 variables influenced fraudulent financial reporting. In contrast, personal financial need, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s pictures variables had no effect on fraudulent financial reporting. For Indonesia, it was found that financial target, financial stability, and the quality of external auditor influenced fraudulent financial reporting. While, in Malaysia, the results showed that financial stability, external pressure, and nature of industry variables influenced fraudulent financial reporting in Malaysia. Theoretical contribution/Originality: These results support the financial target and quality of external auditor hypothesis in Indonesia, financial stability hypothesis in Indonesia and Malaysia, external pressure and nature of industry hypotheses in Malaysia, stating that fraud pentagon factors affect fraudulent financial reporting. It is also proved that there are different levels of fraudulent financial reporting in Indonesia and Malaysia. Indonesia has fraudulent financial reporting cases higher than Malaysia.
format	article
author	Erni Suryandari Fathmaningrum Gupita Anggarani
author_facet	Erni Suryandari Fathmaningrum Gupita Anggarani
author_sort	Erni Suryandari Fathmaningrum
title	Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
title_short	Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
title_full	Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
title_fullStr	Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
title_full_unstemmed	Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia
title_sort	fraud pentagon and fraudulent financial reporting: evidence from manufacturing companies in indonesia and malaysia
publisher	Universitas Muhammadiyah Yogyakarta
publishDate	2021
url	https://doaj.org/article/6cdf8dde15dd435db4f810e08d1d9da4
work_keys_str_mv	AT ernisuryandarifathmaningrum fraudpentagonandfraudulentfinancialreportingevidencefrommanufacturingcompaniesinindonesiaandmalaysia AT gupitaanggarani fraudpentagonandfraudulentfinancialreportingevidencefrommanufacturingcompaniesinindonesiaandmalaysia
_version_	1718444532748517376

Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Ejemplares similares