Analisis Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan Perdagangan, Jasa & Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2019

Abstrak

Testing the elements of fraud contained in the fraud pentagon theory in detecting fraudulent financial reporting in Trading, Services & Investment companies listed on the IDX for the 2018-2019 period is the purpose of this study. Financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, external auditor quality, change in auditors, change in directors and frequent number of CEO's pictures are the independent variables of this study, meanwhile fraudulent financial reporting is the dependent variable of this study. The number of samples in the study was 118, which came from 59 companies. Secondary data is used in research with quantitative methods. The annual report obtained from the IDX website is the source of the secondary data used. Purposive sampling is a technique in determining the sample. Logistic regression was used to analyze the data. The results of the study show that change in directors affects fraudulent financial reporting. Meanwhile, financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, external auditor quality, change in auditors and frequent number of CEO's pictures do not affect fraudulent financial reporting.