PENGARUH TEORI FRAUD PENTAGON TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) 

THE INFLUENCE OF PENTAGON FRAUD THEORY ON FINANCIAL STATEMENT FRAUD DETECTION (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022) 

Fraud merupakan masalah yang memengaruhi dampak finansial dan reputasi yang signifikan. Tujuan dari penelitian ini untuk mengetahui pengaruh teori fraud pentagon yang diproksikan dengan tekanan (target keuangan dan stabilitas keuangan), kesempatan (ketidakefektifan pengawasan), kompetensi (pergantian direksi), rasionalisasi (pergantian auditor), dan arogansi (dualisme jabatan) dalam menganalisis terjadinya fraud. Sampel dalam penelitian ini menggunakan 23 perusahaan properti dan real estat di papan utama. Teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji kelayakan model. Hasil dari penelitian ini menunjukkan bahwa target keuangan, pergantian direksi serta dualisme jabatan berpengaruh terhadap terjadinya fraud dalam laporan keuangan. Pergantian auditor, stabilitas keuangan dan ketidakefektifan pengawasan tidak berpengaruh dalam terjadinya fraud dalam laporan keuangan. Kata Kunci : target keuangan, stabilitas keuangan, pergantian auditor, pergantian direksi, ketidakefektifan pengawasan, dualisme jabatan 

Fraud is a problem that affects many organizations, with significant financial and reputational impacts. Fraud must be prevented immediately for the continuity of a company. The purpose of this research is to determine the influence of the pentagon fraud theory which is proxied by pressure (financial targets and financial stability), opportunity (ineffectiveness of supervision), competence (change of directors), rationalization (change of auditors), and arrogance (dualism of positions) in analyzing the occurrence fraud in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) in 2019 2022. The sample in this study used a purposive sampling method and obtained 23 property and real estate companies on the main board. The data analysis technique in this research uses descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and model feasibility testing. The results of this research show that financial targets, changes in directors and dualism positions influence the occurrence of fraud in financial reports. Change of auditor, financial stability and ineffective monitoring do not influence the occurrence of fraud in financial statements. Keywords: financial targets, financial stability, change of auditor, change of director, ineffective monitoring, dualism positions