DETERMINANTS OF FINANCIAL STATEMENT FRAUD: THE PERSPECTIVE OF PENTAGON FRAUD THEORY
(PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)
(BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023)
Nama : Latisha Ashila Larasati
NIM : 20080694092
Program Studi : S1 Akuntansi
Fakultas : Ekonomika dan Bisnis
Dosen Pembimbing : Ambar Kusumaningsih, S.E., Ak., CA.,
M.A
Penelitian ini bertujuan untuk mengetahui pengaruh elemen yang terkandung dalam fraud pentagon, yaitu pressure, opportunity, rationalization, Competence, Arogance terhadap Financial Statement Fraud. Financial Statement Fraud diukur dengan F-Score. Pressure diproksikan dengan financial target, financial stability, dan external pressure. Opportunity diproksikan dengan ineffective monitoring dan Quality of eksternal auditor. Rasionalization diproksikan dengan Change in Auditor. Competence diproksikan dengan Change in Director. Arogance diproksi oleh frequent number of CEO’s Picture.
Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari annual report perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Jumlah sampel yang digunakan adalah 72 sampel dari 24 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data metode yang digunakan dalam penelitian ini adalah analisis regresi logistik
Hasil penelitian menunjukan bahwa financial stability, change in auditor, change in direktur, dan number of CEO tidak memengaruhi financial statement fraud. Sebaliknya, hal-hal seperti Financial Target, Eksternal Pressure, Ineffective monitoring, dan Quality of External berpengaruh terhadap financial statement fraud.
Kata Kunci: Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Quality of Eksternal Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Financial Statement Fraud.
Name : Latisha Ashila Larasati
Program Study : S1 Accounting
Faculty : Economics and Business
Adviser : Ambar Kusumaningsih, S.E., Ak., CA.,
This study aims to determine the effect of elements contained in the fraud pentagon, namely pressure, opportunity, rationalization, Competence, Arrogance on Financial Statement Fraud. Financial Statement Fraud is measured by F-Score. Pressure is proxied by financial target, financial stability, and external pressure. Opportunity is proxied by ineffective monitoring and Quality of external auditor. Rationalization is proxied by Change in Auditor. Competence is proxied by Change in Director. Arrogance is proxied by frequent number of CEO's Picture.
The data used in this study are secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The number of samples used was 72 samples from 24 companies selected through purposive sampling techniques. The data analysis method used in this study is logistic regression analysis
The results of the study show that financial stability, change in auditor, change in director, and number of CEOs do not affect financial statement fraud. On the other hand, things like Financial Target, External Pressure, Ineffective monitoring, and Quality of External influence financial statement fraud.
Keywords: Fraud Pentagon, Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Quality of Eksternal Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Financial Statement Fraud.