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首页> 外文会议>International Symposium on Management >Fraud Pentagon as a Measurement Tool for Detecting Financial Statements Fraud
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Fraud Pentagon as a Measurement Tool for Detecting Financial Statements Fraud

机译：欺诈五边形作为检测财务报表欺诈的测量工具

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摘要

Financial statement fraud is a fundamental problem for companies, and it requires various efforts to prove fraud. Companies that are indicated to do financial statement fraud can be one of the reasons for investors to hesitate in investing. Financial statement fraud has a long-term effect that is detrimental to all parties (investors, stakeholders, the company itself, and even to the public). Large companies in Indonesia are not insufficiently involved in financial statement fraud issues and around 50% of negative financial statement actions are carried out by the company's managers (Iqbal, 2016: 7). The importance of transparent financial statement that is in accordance with the reality and non-manipulative circumstances is what the company needs to have, and the auditor becomes as an independent party that can minimize financial statement fraud. The perspective that will be decomposed from this study used a fraud pentagon analysis, which is considered as an objective benchmark of available historical data.
机译：财务报表欺诈是公司的根本问题，它需要各种努力证明欺诈。指示进行财务报表欺诈的公司可能是投资者在投资中犹豫不决的原因之一。财务报表欺诈有一个长期效应，对所有缔约方有害（投资者，利益攸关方，公司本身，甚至公众）。印度尼西亚的大型公司并未涉及财务报表欺诈问题，约有50％的负面财务报表行动由本公司的经理（IQBAL，2016：7）进行。透明财务报表的重要性，即根据现实和非操纵情况是公司需要的，审计员成为一个独立党，可以最大限度地减少财务报表欺诈。从本研究分解的角度来看使用欺诈五角大楼分析，被认为是可用历史数据的客观基准。

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