This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity, rationalization, competence, arrogance, earning management, bonus plan
| Published by | Universitas Esa Unggul |
| Journal Name | Jurnal Ekonomi : Journal of Economic |
| Contact Phone | - |
| Contact Name | Lukman Cahyadi |
| Contact Email | lukman.cahyadi@esaunggul.ac.id |
| Location | Kota adm. jakarta barat, Dki jakarta INDONESIA |
| Website | Eko| https://ejurnal.esaunggul.ac.id/index.php/Eko| |
| ISSN | ISSN : 20878133, EISSN : 2528326X, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on Economic and Business manuscripts in the areas: - Marketing - Finance Management - Strategic Management - Operation Management - Human Resource Management - Financial and Accounting - Management Accounting Jurnal Ekonomi accepts articles in any related subjects and any research methodology that meets the standards established for publication in the journal. The primary audiences are academicians, graduate students, practitioners, and others interested in economic research. |
| Penulis | Adhikara, MF. Arrozi |
| Publisher Article | Esa Unggul Press |
| Subtitle Article | Jurnal Ekonomi Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ejurnal.esaunggul.ac.i… |
| DOI | https://doi.org/10.47007/jeko.v11i1… |
| DOI Number | DOI: 10.47007/jeko.v11i1.3011 |
| Download Article [1] | https://ejurnal.esaunggul.ac.id/index.ph… |
| Download Article [2] |
Informasi yang terkait dengan MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT
Motivasi Hari Motivasi Nasional Motivasi pelayanan publik Poster motivasi Motivasi (Islam)