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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

DETERMINANTS OF FINANCIAL STATEMENT FRAUD: THE PERSPECTIVE OF PENTAGON FRAUD THEORY (PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Ashila Larasati , Latisha; Kusumaningsih, Ambar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.769

Abstract

This study aims to determine the effect of elements contained in the fraud pentagon, namely pressure, opportunity, rationalization, Competence, Arrogance on Financial Statement Fraud. Financial Statement Fraud is measured by F-Score. Pressure is proxied by financial target, financial stability, and external pressure. Opportunity is proxied by ineffective monitoring and Quality of external auditor. Rationalization is proxied by Change in Auditor. Competence is proxied by Change in Director. Arrogance is proxied by frequent number of CEO's Picture. The data used in this study are secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The number of samples used was 72 samples from 24 companies selected through purposive sampling techniques. The data analysis method used in this study is logistic regression analysis The results of the study show that financial stability, change in auditor, change in director, and number of CEOs do not affect financial statement fraud. On the other hand, things like Financial Target, External Pressure, Ineffective monitoring, and Quality of External influence financial statement fraud.
Co-Authors Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Aini, Rahmaniar Cholifahtul Andriani, Elisabeth Natalie Joy Angelina, Vira Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Ariqah, Nadia Faustina Ashila Larasati , Latisha Aulia, Nisrina Azizah, Najma Auralia Ayu Nur Azzahra, Jihan Bachtiar, Jihan Zahidah Imtinan Bahtiar, Mohammad Danang Choirina, Najwa Widya Desviani, Dicha Putri Dewi ANGGRAENI Eni Wuryani Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fitri, Nadia Fritzy, Viorelia Claressa Hafsah, Salvany Maulida Rahma Hery Widijanto Hikmah, Daris Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indryani, Alifia Putri Insyirah Putikadea Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Lawalata, Alexandra Gabriella Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Mariana Maulidiya, Nur Muadhimah Meilina, Sintya Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Permata, Amelia Prasetia, Sagita Shafa Putri, Salsabila Athira Najla Sanda Rahmadhani, Oktavia Dwi Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Rediyanto Putra Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur ROHMAWATI KUSUMANINGTIAS Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Sudjianto, Manuela Vanlentera Kasih Berlinda Susi Handayani Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Widjaya, Ega Hardyan Putra Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz