{"id":"https://openalex.org/W2909708653","doi":null,"title":"PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING","display_name":"PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING","publication_year":2018,"publication_date":"2018-07-18","ids":{"openalex":"https://openalex.org/W2909708653","mag":"2909708653"},"language":"en","primary_location":{"id":"mag:2909708653","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/download/39/33","pdf_url":null,"source":{"id":"https://openalex.org/S4210199013","display_name":"Jurnal Akuntansi dan Keuangan Daerah","issn_l":"1978-4848","issn":["1978-4848","2621-6787"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan Daerah","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5018060757","display_name":"Helda F. Bawekes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Helda F. Bawekes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075912145","display_name":"Aaron M. A. Simanjuntak","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Aaron M. A. Simanjuntak","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5002828962","display_name":"Sylvia Christina Daat","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sylvia Christina Daat","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.3557,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.96991793,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"13","issue":"1","first_page":"114","last_page":"134"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8999000191688538,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8999000191688538,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.09749999642372131,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-pentagon","display_name":"fraud pentagon","score":0.8740000128746033},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9919999837875366},{"id":"https://openalex.org/keywords/financial-goals","display_name":"financial targets","score":0.593999981880188},{"id":"https://openalex.org/keywords/financial-stability","display_name":"financial stability","score":0.9829999804496765},{"id":"https://openalex.org/keywords/external-pressure","display_name":"external pressure","score":0.9929999709129333},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.996999979019165},{"id":"https://openalex.org/keywords/ineffective-monitoring","display_name":"ineffective monitoring","score":0.9869999885559082},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8180000185966492},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.7509999871253967},{"id":"https://openalex.org/keywords/director-change","display_name":"director change","score":0.7400000095367432},{"id":"https://openalex.org/keywords/ceo-turnover","display_name":"CEO turnover","score":0.8019999861717224},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.765999972820282},{"id":"https://openalex.org/keywords/indonesian-listed-companies","display_name":"Indonesian listed companies","score":0.6959999799728394}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7754738330841064},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6847319602966309},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6739656329154968},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6058500409126282},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5760769248008728},{"id":"https://openalex.org/C2779965921","wikidata":"https://www.wikidata.org/wiki/Q127840","display_name":"Pentagon","level":2,"score":0.5406361222267151},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.41620516777038574},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4101906418800354},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06971931457519531},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2909708653","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/download/39/33","pdf_url":null,"source":{"id":"https://openalex.org/S4210199013","display_name":"Jurnal Akuntansi dan Keuangan Daerah","issn_l":"1978-4848","issn":["1978-4848","2621-6787"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404677230","host_organization_name":"Cenderawasih University","host_organization_lineage":["https://openalex.org/P4404677230"],"host_organization_lineage_names":["Cenderawasih University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Keuangan Daerah","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2472596102","https://openalex.org/W3123372144","https://openalex.org/W2233432318","https://openalex.org/W2968746594","https://openalex.org/W2905897147","https://openalex.org/W3171944425","https://openalex.org/W2967153810","https://openalex.org/W3081776389","https://openalex.org/W3007740181","https://openalex.org/W3199871207"],"abstract_inverted_index":{"The":[0,69,159],"purpose":[1],"of":[2,10,17,28,61,66,137,161,171],"this":[3,41,142,162],"research":[4,33,83,103,143,163],"is":[5,74],"to":[6,30,39,177],"examine":[7],"the":[8,25,96,120,127,131,139,178,205],"effect":[9,176,203],"fraud":[11],"pentagon":[12],"theory":[13],"in":[14,24,58,95,141,195],"explaining":[15],"phenomenon":[16],"fraudulent":[18,75,179,206],"financial":[19,76,121,166,180,183,207],"reporting":[20,77],"at":[21],"Indonesian":[22],"companies":[23,89],"year":[26,97],"period":[27],"2011":[29,99],"2015.":[31,101],"This":[32,82,102,114],"uses":[34,84],"9":[35],"(nine)":[36],"independent":[37],"variables":[38],"achieve":[40],"objective,":[42],"namely:":[43],"Financial":[44,46],"targets,":[45,184],"stability,":[47],"External":[48,54],"pressure,":[49,186],"Institutional":[50],"ownership,":[51,188],"Ineffective":[52],"monitoring,":[53,190],"audit":[55,192],"quality,":[56,193],"Changes":[57],"auditors,":[59],"Change":[60],"directors,":[62],"and":[63,100,130,168,197],"Frequent":[64],"number":[65,170],"CEO's":[67,172],"picture.":[68],"dependent":[70],"variable":[71],"was":[72,117,152],"used":[73,153],"that":[78,165],"proxied":[79],"by":[80,106],"restatement.":[81],"210":[85],"samples":[86],"from":[87,119,126],"42":[88],"listed":[90],"on":[91,204],"Indonesia":[92,132],"Stock":[93,133],"Exchange":[94,134],"between":[98],"had":[104],"done":[105],"conduncting":[107],"a":[108,155],"quantitative":[109],"method":[110,151],"with":[111],"secondary":[112,115],"data.":[113],"data":[116,156],"taken":[118],"statements,":[122],"which":[123],"are":[124],"downloaded":[125],"company's":[128],"website":[129],"web.":[135],"Method":[136],"determining":[138],"sample":[140],"were":[144],"using":[145],"purposive":[146],"sampling.":[147],"And":[148],"logistic":[149],"regression":[150],"as":[154],"analysis":[157],"tool.":[158],"result":[160],"proves":[164],"stability":[167],"frequent":[169],"picture":[173],"have":[174,200],"significant":[175,202],"reporting.":[181,208],"However,":[182],"external":[185,191],"institutional":[187],"ineffective":[189],"changes":[194],"auditors":[196],"directors":[198],"change":[199],"no":[201]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-01-25T00:00:00"}