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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Nasya Zahra
Universitas Islam Negeri Sunan Gunung Djati Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Deteksi Fraudulent Financial Reporting melalui Perspektif Fraud Pentagon: Studi pada Perusahaan Sektor Kesehatan di Daftar Efek Syariah Nasya Zahra; Lina Yulianti; Ridwan Effendi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8008

Abstract

This research is motivated by the rise in financial reporting fraud cases in the healthcare sector, which ranks fourth globally (12%), and the case of PT Indofarma Tbk in Indonesia. Based on the fraud pentagon theory, there are five elements that trigger fraud: pressure, opportunity, rationalization, capability, and arrogance. This study aims to analyze the influence of these five elements, both partially and simultaneously, on fraudulent financial reporting in healthcare companies listed on the Sharia Securities List (DES) for the 2022-2024 period. The independent variables are proxied by Return on Assets (ROA), Board Outages, total accrual to total assets, director change, and frequency of CEO's picture, while the dependent variable is proxied by financial statement restatements. The research method used is descriptive quantitative with a purposive sampling technique. Secondary data in the form of audited annual reports were analyzed using panel data logistic regression through EViews 14 software. The partial results of the study showed that ROA, board out, director’s change, and frequent of CEO’s picture had no significant effect, while total accrual to total asset (rationalization) had a significant negative effect on fraudulent financial reporting. Simultaneously, the five fraud pentagon variables had a significant effect with a coefficient of determination of 26.67%.
Co-Authors Lina Yulianti Ridwan Effendi