FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY
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Published:
May 1, 2022
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Keywords:
Compensation Suitability, Competences, Fraudulent Financial Reporting, Internal Control System, Job Dualism, Leadership Style, Unethical Behavior
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Abstract
Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi.
Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression.
Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting.
Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.
Article Details
How to Cite
Teri, B., Damayanti, R., & Sundari, S. (2022). FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY. Contemporary Journal on Business and Accounting, 2(1), 17-32. https://doi.org/10.58792/cjba.v2i1.20
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Association of Certified Fraud Examiners. 2014. Report to The Nation on Occupational Fraud and Abuse (2014 Global Fraud Study).
Arens, Alvin A.. Elder, J.R., Beasley, M.S 2012. Auditing and Assurance Service. 14th Edition. Prentice Hall. E-Book
COSO. 2004. Enterprise risk management – integrated framework. Committee of Sponsoring Organizations
Crowe Howart LLP. 2010. IIA Practice Guide: Fraud and Internal Audit Retrieved from http://aiba-us.org/wpcontent/uploads/2011/04/20200922AIBAFraud.pdf
Crowe Horwath. 2011. Article on Fraud
Herviana, E. (2016). Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016 (Bachelor's thesis, Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta)
Hall, James. 2007. Accounting Information System. Jakarta: Salemba Empat
Indonesian Corruption Watch. 2018. Trend Penindakan Kasus Korupsi 2018
Indonesian Corruption Watch. 2019. Trend Penindakan Kasus Korupsi 2019
Marks, J. 2010. Playing offense in a high-risk environment. Retrieved from http://www.crowehowart.net/uploadedFiles/crowe-howart-global/IIA/RISK8115_PlayingOffenseWP_lo[1].pdf
Tenribali, Melisa. 2017. “Rangkap jabatan berpotensi korupsi”. https://acch.kpk.go.id/id/artikel/amatan/rangkap-jabatan-berpotensi-korupsi diakses 04 Agustus 2020
Wolfe, David T. and Hermanson, Dana R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal. 74 (12):1-5
Wolfe, David T and Dana R Hermanson. 2004. The Fraud Diamond : Considering The Four Elements of Fraud. CPA Journal. 74(12):38-42 organization fit. Journal of Business Ethics. 41(4):249-61
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