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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Multidisciplinary Journal of Education, Economic and Culture Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
Detecting Financial Reporting Fraud through the Fraud Pentagon Approach Siti Nor Halipah; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8342

Abstract

This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure. Using a quantitative approach with multiple linear regression, the results show that financial targets have a significant positive effect on financial statement fraud (β = 0.295; sig = 0.001), indicating that performance pressure drives management to manipulate reports. Auditor switching has a significant negative effect (β = -0.169; sig = 0.033), suggesting it acts as a preventive mechanism that strengthens independence and professional skepticism. Meanwhile, ineffective monitoring (β = 0.030; sig = 0.702), director turnover (β = 0.107; sig = 0.183), CEO photo count (β = -0.068; sig = 0.390), and external pressure (β = -0.123; sig = 0.157) show no significant impact. These findings highlight that in the basic materials sector, financial targets are the dominant driver of fraudulent reporting, while other governance mechanisms such as external monitoring, board composition, and CEO narcissism fail to consistently explain fraud occurrence. This study contributes theoretically to the development of fraud pentagon theory and provides practical implications for regulators, auditors, and practitioners in designing more effective fraud prevention strategies.
Co-Authors Abdul Wahid Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Ardiansyah Hamid Ahmad Fatoni Ahmad, Afri saldi Alan Smith Purba Andi Fitah Ayu Trisnawati Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Arbianti, Siska Ardiyansah, Ardiyansah Arifandi, Sandro Heru Yusuf Arimanda, Dhea Vanesa Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Diah Fitri Harseno Dian Yuliastuti Diera Destica Cilya Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Wulandari Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kase, Ratna Kenedi, Kenedi Kiki Novita Kiswoyo Krahara, Yuwan Ditra Kresnawati, Ila Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Taufiq Dimas Pratama Munawaroh Noor Salim Novita Sari Nur Alfiah Rezkiyanti Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rizka Dwi Jayanti Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Siti Romlah Sitti Rahma Sudirman Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla