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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Journal of Accounting and Investment Jurnal MD Accounting Analysis Journal Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Global Financial Accounting Journal Edunomics Journal Ilomata International Journal of Management Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JWM (JURNAL WAWASAN MANAJEMEN) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Joong-Ki Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi E-JURNAL AKUNTANSI Joong-Ki Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Akuntansi
Novita Weningtyas Respati
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Assessing Fraud Pentagon Theory's Impact on Financial Statement Fraud Risk in Indonesian Mining Firms Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study examines the applicability of the Fraud Pentagon Theory in detecting fraudulent financial reporting within the mining sector. The theory comprises five elements—hubris, pressure, opportunity, justification, and capability—which collectively offer a more comprehensive framework for understanding the motivations and conditions that facilitate financial statement fraud. The research population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using purposive sampling, 48 companies were selected for analysis. Logistic regression was employed to evaluate the influence of Fraud Pentagon indicators on the likelihood of fraudulent financial reporting. The findings indicate that variables such as auditor changes, company characteristics, external pressure, financial stability, and the pursuit of financial targets significantly influence the risk of misleading financial disclosures. Meanwhile, factors including the frequency of CEO photographs in annual reports, changes in board directors, weak internal controls, and managerial ownership were found to have a more limited effect. These results highlight the importance of a multidimensional approach in detecting and mitigating financial reporting fraud. Stakeholders such as regulators, auditors, corporate management, and boards of commissioners should consider these indicators when assessing fraud risk to enhance transparency and safeguard the integrity of financial information.
Co-Authors ., Rusniati AA Sudharmawan, AA Abda Abda Alfian Alfian Ali Sadikin Ali Sadikin Astia Putriana, Astia Atma Hayat Chairina Chairina Chairina Chairina, Chairina Chairina, Chairina Dahniar Dahniar Dewi Ariyani Rahman Diah Fitriaty Diah Novitasari Dwi Perwita Sari Sutono Elvia Launa Enny Hardi Faisal Riyanda Putra Faisal Riyanda Putra Faizah Naila Sofa Fatimah fatimah Fatimah Fatimah Fatimah Fendry Mappariza Firjatullah, Muhammad Diky Halimatus Sakdiah, Halimatus Hilda Safitri Ibnu Sutomo Ken Yulita Maulydina Kusumarini Launa, Elvia Lili Safrida M. Yudy Rachman Mega Andani Mercyana Amelia Putri Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Idris Ashari Muhammad Rinaldi Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Muhammad Setiawan Muhammad Yasin Najmi Aziza Nikki Lare Bagoes Noor, Syamsu Rizal Nordiansyah, Muhammad Pratami, Oktavina Yoka Rahmat Rinaldi Rasidah Rasidah Rusma Nailiah Rusniati Rusniati Sarwani Sarwani Sarwani Sarwani, Sarwani Siti Zainab Sri Maryani Sri Maryani Sutomo, Ibnu Syamsu Rizal Noor Teriyani Teriyani Utomo, Wahyu Setio Vika Frassasti Wahyudin Nor Wanda Safitri Widyarfendhi . Yohana Yustika Sari