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p-Index From 2021 - 2026
0.23
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All Journal International Journal of Business, Law, and Education
Rosanti Rahmadania
Universitas Teknologi Muhammadiyah Jakarta
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pentagon Fraud Model and Financial Statement Fraud: The Moderating Role of the Audit Committee Rosanti Rahmadania; Susi Susilawati; Maria Suryaningsih; Rama Yuli
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1383

Abstract

This research aims to analyse and provide empirical evidence on the influence of pentagon fraud indicators and their effect on financial statement fraud, moderated by audit committees, based on phenomena in state-owned enterprises (SOEs) in Indonesia.  Research samples were taken from the annual reports of SOEs listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used in this study is purposive sampling. This research analysis uses Panel Data Regression. The research results show that pressure, opportunity, and arrogance positively influence financial statement fraud, suggesting that companies continue to engage in such fraud. The audit committee, as a moderating variable, cannot
Co-Authors Rama Yuli Suryaningsih, Maria Susi Susilawati