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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi Kompetif
Wingki Sarmila
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2021-2024 Wingki Sarmila; Rudi Syaf Putra; Nur Fitriana
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Transformasi Akuntansi dan Keuangan: Digitalisasi, Kepatuhan Pajak, Tata Kelola
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3088

Abstract

This study aims to analyze the effect of Fraud Pentagon on financial statement fraud in mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This research uses a quantitative method with a purposive sampling technique. The research sample consists of 31 mining companies with a total observation of 124 data. The data analysis technique used is multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) program. The results show that financial stability has a positive effect on financial statement fraud. Meanwhile, Ineffective Monitoring, Change of Auditor, Change of Directors, Frequent number of CEO's picture
Co-Authors Nur Fitriana Rudi Syaf Putra