The Effect of Pentagon Fraud on Fraudulent Financial Reporting Using the Beneish Model (Empirical Study: Consumer Products Industry Organizations Recorded on the IDX)
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model (Studi Empiris: Perusahaan consumer goods industry yang terdaftar di BEI)
DOI:
https://doi.org/10.21070/ups.299Keywords:
Fraud Pentagon, Fraudulent Financial ReportingAbstract
The organization's fiscal summaries are utilized as an estimatinginstrument by investors, financial backers or bank lenders to simply decide. Alongthese lines, extortion in budget reports should be limited so as not to hurt manyrelated parties. This exploration was led to decide the impact of strain, defense, egotism,capability and capacity on false budget summaries. In this review utilizingquantitative methods through SPSS Version 25 information handling devices,examining in light of measures or purposive inspecting so there were 15organizations chose and contained in foreordained rules so estimations werecompleted in view of classification of the information got, through a progressionof testing instruments in help speculation testing. As indicated by the consequences of the review, it was seen that as: 1)Pressure affects false monetary revealing, 2) Opportunity influences fake monetary detailing, 3) Rationalization adversely affects deceitful monetaryannouncing, 4) Competence doesn't adversely influence false monetary announcing and 5) Arrogance affects fake monetary revealing
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