Analysis of Fraud Pentagon to Detecting Corporate Fraud in Indonesia

Natalis, Natalis (2022) Analysis of Fraud Pentagon to Detecting Corporate Fraud in Indonesia. International Journal of Economics, Business and Management Research.

Preview

Text 2. 2019 Agustus - Analysis of Fraud Pentagon.pdf Download (678kB) | Preview

Abstract

The purpose of this study is to analyze empirically by using secondary data on the possibility of corporate fraud by using the theory of fraud pentagon approach. The research model in this study tests using the ordinary least square (OLS) analysis method. A total of 310 company data were collected which consisted of financial data and other supporting data published by companies listed on the Indonesia Stock Exchange in the range of 2012 to 2017. The result suggested the fraud pentagon has a significant influence on corporate fraud. This study provides empirical evidence that fraud pentagon theory can be investigated for its effect on corporate fraud by only using secondary data that is available and freely accessed by the public. This finding can make it easier for interested parties to carry out their own analysis of the possibility of the occurrence of corporate fraud in day to day economic activities. The empirically tested research model in this study, namely the fraud pentagon, should provide a comprehensive understanding of practitioners, academics, government agencies and the general public in analyzing the topic of corporate fraud.

Actions (login required)

View Item