ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2014-2018

  • Novi Anjar Purwaningtyas
  • Sri Ayem
Keywords: Analysis, Pentagon Fraud, Financial Statement Fraud

Abstract

This study aims to see the effect of Pentagon fraud on reporting fraudulent financial
statements.The variables of this research are Pentagon Fraud which consists of
financial stability, external pressure, financial targets, nature of the industry,
ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changes
in directors, number of CEO photos installed, number of CEO photos installed. ,
dualism of positions, good corporate governance and fraudulent financial
statements. The sampling technique was purposive sampling. Secondary data
sources. The data collection method uses the documentary method. The analysis
technique used is logistic regression analysis with a significance level of 5%. The
results showed that financial targets, external certainty, political relations, have a
positive and significant effect on fraudulent financial statements. Good Corporate
Governance has a negative and significant effect on fraudulent financial statements.
Financial stability, external guarantees, ineffective monitoring, CEO image, dualism
of positions, audit opinion have no significant positive effect on fraudulent financial
statements. The nature of the industry, the change of auditors, the change of
directors and TATA have a negative and insignificant effect on fraudulent financial
reports. Pentagon fraud affected the fraudulent financial statements by 89.4%.
10.6% The remaining 10.6% other supporting factors are not included in this
research model.

Author Biographies

Novi Anjar Purwaningtyas

Prodi Akuntansi FE Universitas Sarjanawiyata Tamansiswa Yogyakarta

Sri Ayem

Prodi Akuntansi FE Sarjanawiyata Tamansiswa Yogyakarta

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Published
2021-01-25
How to Cite
Purwaningtyas, N., & Ayem, S. (2021). ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 29(1), 69-91. https://doi.org/10.32477/jkb.v29i1.239