Analyze the Influence of Fraud Pentagon in Detecting Financial Statement Fraud

Cahya Khinanti, Erma Setiawati

Abstract


Financial statement fraud merupakan tindakan kecurangan terhadap laporan keuangan. Model fraud pentagon oleh Crowe Horwath (2011) memiliki lima faktor model fraud pentagon yaitu pressure, opportunity, rationalization, arrogance, dan competence. Penelitian ini dilakukan untuk menganalisis fraud pentagon dalam mendeteksi financial statement fraud pada perusahaan pertambangan yang terdaftar di BEI periode 2016-2019.Teknik pengambilan sampel dengan metode purposive sampling dengan sampel akhir sebanyak 116 perusahaan. Pengujian data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa financial stability berpengaruh terhadap financial statement fraud. Sedangkan personal financial need, external pressure, financial target, nature of industry, ineffective monitoring, quality of external audit, change in auditor, frequent number of CEO’s picture, change in directors tidak

berpengaruh terhadap financial statement fraud


Financial statement fraud is a fraudulent act of financial statements. The pentagon model from Crowe Horwath (2011) has five factors in the fraud pentagon model, namely pressure, opportunity, rationalization, arrogance, and competence. This study was conducted to analyze the influence of fraud pentagon in detecting financial statement fraud in mining companies listed on the BEI for the period 2016-2019. The sampling technique was purposive sampling method with a final sample of 116 companies. Testing data using logistic regression. The results showed that financial stability had an effect on financial statement fraud. Meanwhile, personal financial need, external pressure, financial target, nature of industry, effective monitoring, quality of external audit, change in auditors, frequent number of CEO's picture, and change in directors do not affect financial statement fraud.


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References


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