ANALISIS FRAUD PENTAGON SEBAGAI PENDETEKSI KECURANGAN TERHADAP LAPORAN KEUANGAN

Abstract

This research aimed to examine effect of fraud in pentagon theory to detect some financial statement fraud. While,
fraud pentagon was consist of five elements such as: (1) Preassure which was measured by financial target and its
stability, (2) Opportunity which was measured by ineffective monitoring and nature of industry, (3)
Rationalization which was measured by change in auditor, (4) Capability which was measured by change in
directors, (5) Arrogance which was measured by political connection and frequent number of CEO’s pictures.
Moreover, there were eight independent variabels which were hypothesized to affect financial statement fraud.
Meanwhile, the dependent variable was measured by F-Score, which was used to determine financial statement
fraud. The research was quantitative. Furthermore, the data collection technique used purposive sampling. In line
with, there were 49 manufacturing companies which were listed on Indonesia Stock Exchange during 2014-2018;
as sample. Additionally, the data analysis technique used multiple linier analysis with SPSS 20. The research
result concluded financial target, financial stability, ineffective monitoring and nature of industry affected
financial statement fraud. On the other hand, change in auditor, change in directors, political connection and
frequent number of CEO’s pictures did not affect financial statement fraud.
Keywords: fraud pentagon, financial statement fraud