Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan
Fransisca Sheltriana Subir
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Comparative Analysis of Fraud Pentagon Theory's Predictive Ability in Detecting Financial Statement Fraud Fransisca Sheltriana Subir; Gaguk Apriyanto; Diana Zuhroh
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.17545

Abstract

This study aims to analyze and compare the efficacy of the fraud pentagon theory in detecting financial statement fraud at companies in the financial and consumer non-cyclicals sectors registered on the Indonesia Stock Exchange throughout the 2022-2024 period. The urgency of this research lies in the distinct operational and regulatory characteristics of both sectors in managing fraud risk. The independent variables analyzed encompass pressure (financial targets and external pressure), opportunity (by nature of industry and effective monitoring), rationalization (change in auditor), capability (changes in directors), and arrogance (frequency of CEO photos), while the dependent variable is financial statement fraud. The sample was selected using purposive sampling, resulting in 111 observations from the financial sector and 108 observations from the non-cyclical consumer sector. Data analysis was conducted using logistic regression. The results show that in the financial sector, financial targets, external pressure, and frequency of CEO photos have a effect. Meanwhile, in the consumer non-cyclicals sector, nature of industry and change in auditor have a effect, while the other independent variables have no effect on financial statement fraud in either sector. The implications of this study provide insights for regulators in formulating sector specific, risk based supervisory policies.
Co-Authors Apriyanto, Gaguk Diana Zuhroh