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Rif'atul Fitriyah
Universitas Airlangga
Economics, Econometrics & Finance

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FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT Rif'atul Fitriyah; Santi Novita
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3533

Abstract

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.
Co-Authors Santi Novita