MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS TEORI FRAUD PENTAGON
Abstract
This research was conducted with the aim of analyzing the influence of the variables in the fraud pentagon theory on indications of fraudulent financial reporting as measured by using the fraud score model (F-Score) for BUMN companies. The pentagon fraud theory adds an arrogance variable in addition to the four variables found in the previous theory. These variables are proxied by financial targets, ineffective supervision, changes in auditors, changes in the board of directors, and the number of CEO photos. The research sample used is 30 data from state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. Hypothesis testing is carried out by using multiple linear regression methods previously carried out by classical assumption tests to test the feasibility of the research data. The test results show that there are two variables that have a positive and significant effect on fraudulent financial reporting, namely the pressure variable (financial target) which is proxied by Return on Assets (ROA) and the opportunity variable which is proxied by Ineffective Monitoring (BDOUT). Furthermore, there are three variables that have no significant effect on fraudulent financial reporting, namely the rationalization variable proxied by change in auditor (CHIA), the ability variable proxied by changes in the board of directors (CDB), and the arrogance variable proxied by the frequent number of CEO's picture ( CEOPICT).
Keywords: Fraud, Pentagon, Financial StatementsReferences
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