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Violita Maharani Anggraini
Universitas Muhammadiyah Surakarta
Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences

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Analisis Fraud Pentagon dalam mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Violita Maharani Anggraini; Atwal Arifin
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.49

Abstract

Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. The sampling technique used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud.
Analisis Fraud Pentagon dalam mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Violita Maharani Anggraini; Atwal Arifin
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.49

Abstract

Financial statement fraud merupakan tindakan kecurangan terhadap laporan keuangan. Teori fraud pentagon oleh Crowe Horwath (2011) memiliki lima unsur elemen yaitu pressure, opportunity, rationalization, capability, arrogance. Penelitian ini bertujuan untuk menganalisis financial statement fraud pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukan bahwa external pressure, ineffective monitoring, nature of industry berpengaruh terhadap financial statement fraud. Sedangkan financial stabilty, change in auditor, change in director, dan frequent number of CEO pic tidak berpengaruh terhadap financial statement fraud.
Co-Authors Atwal Arifin