FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD PENTAGON

Abstract

This research aimed to find out the Fraud Pentagon on the indication of fraud for financial statements The factors of fraud pentagon consist of five indicators, i.e. (1) Opportunity was proxy with Nature of Industry dan Ineffective Monitoring, (2) Capability was proxy with change in director, (3) Rationalization was proxy with Change in Auditor, (4) Arrogance was proxy with Political Connection, and (5) Pressure was proxy with Financial Target and Financial Stability. There were seven independent variables used in the hypothesis that affected the fraud of financial statements and the dependent variable of fraud (F-score) to find out the financial statement fraud. Furthermore, this research used a quantitative approach with a sample consisting of 72 agricultural companies listed on the Indonesia Stock Exchange in the observation periods of 2016-2019 with the purposive sampling method and the multiple linear analysis used software SPSS 24 version. Moreover, the research result showed that the Financial Target and Financial Stability variables affected the fraud of financial statements. Meanwhile, the variables of Nature of Industry, Ineffective Monitoring, Change in Director, Change in Auditor, and Political Connection did not affect the fraud of financial statements.
Keywords: fraud of financial statements, pentagon fraud, f score