IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA?

  • Natalis Christian Universitas Internasional Batam, Kota Batam, Kepulauan Riau
  • Jefveny Kho Universitas Internasional Batam, Kota Batam, Kepulauan Riau
  • Kennily Kho Universitas Internasional Batam, Kota Batam, Kepulauan Riau
  • Cucu Cahya Universitas Internasional Batam, Kota Batam, Kepulauan Riau
  • Merry Agustina Universitas Internasional Batam, Kota Batam, Kepulauan Riau
Keywords: fraud pentagon, fraudulent financial statement, discretionary accrual

Abstract

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securities Exchange (CSX) from 2017-2020. The purposive sampling method is used to select the research sample. The study uses SPSS program to analyze data. The measurement of fraudulent financial statement is discretionary accrual. This study used arrogance, competence, pressure, opportunity and rationalization as independent variable. The result of this study show that pressure is effective detecting fraudulent financial statement. These findings will be very helpful to auditors and forensic accountant to pay more caution in aspect of pressure to detect fraudulent financial statement.

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Published
2021-07-10
How to Cite
Christian, N., Kho, J., Kho, K., Cahya, C., & Agustina, M. (2021). IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA?. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(2), 1163-1182. https://doi.org/10.31955/mea.vol5.iss2.pp1163-1182