PENGARUH FRAUD PENTAGON DALAM MENDETEKSI RISIKO KECURANGAN PELAPORAN KEUANGAN

(STUDI KASUS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

Abstract

Purpose this research aimed to determine the effect of the pentagon fraud in
detecting the risk of fraudulent financial reporting in case studies of
consumergoods industrial sector companies listed on the Indonesian stock
exchange in 2018-2020. Fraud pentagon has several factors that influence the
occurrence of fraud, Pressure is proxied by (financialstability, financialtarget,
externalpressure) Opportunity (natureof industry, ineffective monitoring)
Rationalization (Change in auditor), Competence (change of director) and
Arrogance (frequent number of CEO). The F-score model is used in this study to
see the potencial for fraud in financial reporting. The method used for sample
selectioninthis study is purposive sampling, with a total sample of 108 companies
for 3 years. Hypothesis testing is done by usingmultiple linearregression using
SPSS 21.00. Theresults ofthis study indicate that financial stability, nature of
industry, ineffective monitoring, change in auditors and change of directors have
no significant effect on fraudulent financial reporting, external pressure and
frequent number of CEO have a negative and significant effect on fraudulent
financial reporting, while financial targets havea positive effect and significant to
fraudulent financial reporting