<![CDATA[Financial statement fraud refers to an intentional act of a material misstatement in financial statements. This study aims to obtain empirical evidence of the effect of fraud pentagon theory on financial statement fraud with F-score as the proxy. The fraud pentagon theory developed by Crowe (2011) consists of five elements (pressure, opportunity, rationalization, competence, and arrogance); the test of which utilizes the proxy variables of financial stability, external pressure, financial targets, ineffective monitoring, external auditor quality, change of auditor, change of director, and CEO picture appearance frequency. The study samples include 21 companies listed on the IDX between 2019 and 2021 with special notation and selected through a purposive sampling method. The results of logistic regression analysis exhibit that financial target has a significant effect on financial statement fraud while financial stability, external pressure, ineffective monitoring, external auditor quality, change of auditor, change of director, and CEO picture appearance frequency have no significant effect on financial statement fraud. Abstrak Kecurangan laporan keuangan merupakan tindakan penyampaian salah saji informasi pada laporan keuangan yang dilakukan dengan sengaja. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh unsur-unsur fraud pentagon theory terhadap financial statement fraud yang diproksikan dengan F-score. Teori fraud pentagon dikembangkan oleh Crowe (2011) yang meliputi lima elemen yaitu tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Pengujian dari elemen fraud pentagon menggunakan variabel proksi stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, pergantian direksi, dan frekuensi kemunculan gambar CEO. Sampel penelitian yang digunakan adalah sebanyak 21 perusahaan terdaftar di BEI selama periode 2019-2021 dengan notasi khusus dan menggunakan metode purposive sampling. Berdasarkan hasil pengujian analisis regresi logistik, diperoleh hasil bahwa variabel target keuangan berpengaruh terhadap financial statement fraud. Sedangkan variabel stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, pergantian direksi, dan frekuensi kemunculan gambar CEO tidak terbukti berpengaruh signifikan terhadap financial statement fraud.]]>
