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Title Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia
Authors Evana, E.
Metalia, M.
Mirfazli, E.
Georgieva, D.V.
Sastrodiharjo, I.
ORCID
Keywords шахрайство
мошенничество
fraud
шахрайський п’ятикутник
мошенничество Пентагона
fraud pentagon
шахрайська фінансова звітність
мошенническая финансовая отчетность
fraudulent financial reporting
коефіцієнт левериджу
коэффициент кредитa
leverage ratio
Type Article
Date of Issue 2019
URI http://essuir.sumdu.edu.ua/handle/123456789/75294
Publisher Sumy State University
License
Citation Evana, E., Metalia, M., Mirfazli, E., Georgieva, D.V., Sastrodiharjo, I. (2019). Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia. Business Ethics and Leadership, 3(3), 68-77. http://doi.org/10.21272/bel.3(3).68-77.2019.
Abstract The article studies the causes and consequences of manipulating the financial statements of companies, identifies the most influential drivers of fraudulent reporting actions by employees and business owners. This research aimed to examine the effect of fraud indicators in fraud pentagon theory against the detection of fraudulent financial reporting on manufacturing companies. Independent variables in this research were variable pressure proxy by financial stability, external pressure, and financial target, opportunity proxy by nature of the industry, rationalization proxy by total accrual, capability proxy by the change of directors, and arrogance proxy by ownership by management.
Appears in Collections: Business Ethics and Leadership (BEL)

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Canada Canada
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China China
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France France
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Germany Germany
8629802
India India
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Indonesia Indonesia
661335330
Lithuania Lithuania
129128680
Ukraine Ukraine
8629802
United Kingdom United Kingdom
1
United States United States
661335328
Unknown Country Unknown Country
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Vietnam Vietnam
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