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Faisal Riyanda Putra
Universitas Lambung Mangkurat, Banjarmasin, Indonesia
Economics, Econometrics & Finance

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Fraud Pentagon Theory terhadap Potensi Kecurangan Laporan Keuangan Perusahaan Pertambangan Bursa Efek Indonesia Faisal Riyanda Putra; Novita Weningtyas Respati; Muhammad Hudaya
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p10

Abstract

The study's aims are to test the components in the fraud pentagon theory on fraudulent financial statements in mining businesses. The fraud pentagon has five components: hubris, pressure, ability, justification, and opportunity. In this study, the population includes all mining companies registered on the Indonesian Stock Exchange between 2016 and 2019. The sample is 48 determined using a purposive sampling method. The data was analyzed using logistic regression. The findings of this study demonstrate that shifting auditors, the nature of the industry, external pressure, financial stability, and financial targets all have an impact on the likelihood of misleading financial reporting. On the other hand, the frequency of CEO photographs in annual reports, director changes, weak internal oversight, and managerial ownership have little effect on the possibility of financial report fraud. Regulators, auditors, management, and boards of commissioners should be aware of these various elements in order to prevent and reduce the possibility of fraudulent activity in financial reports. Keywords: Fraud Pentagon Theory; Potential Fraud; Pressure; Opportunity; Rationalization; Ability; Arrogance.
Co-Authors Hudaya, Muhammad Novita Weningtyas Respati