ANALISIS PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT - Nana Naraika Naminingsih; Andy Dwi Bayu Bawono; Erma Setiawati (Jurnal Akuntansi, 2026)
ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh elemen fraud pentagon terhadap fraudulent financial statement pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017–2019. Elemen fraud pentagon dalam penelitian ini terdiri atas financial stability, financial target, nature of industry, effective monitoring, change in auditor, capability, dan arrogance. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan auditan perusahaan. Sampel ditentukan menggunakan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 13 perusahaan dengan 32 observasi. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif dan signifikan terhadap fraudulent financial statement. Sementara itu, financial target, nature of industry, effective monitoring, change in auditor, capability, dan arrogance tidak berpengaruh signifikan terhadap fraudulent financial statement. Temuan ini menunjukkan bahwa tekanan akibat perubahan stabilitas keuangan menjadi faktor utama yang dapat mendorong manajemen melakukan kecurangan laporan keuangan pada perusahaan sampel.Kata kunci: Fraud pentagon, arrogance, capability, pressure, opportunity, rationalizationABSTRACTThis study aims to analyze the effect of the fraud pentagon elements on fraudulent financial statements in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2019 period. The fraud pentagon elements examined in this study consist of financial stability, financial target, nature of industry, effective monitoring, change in auditor, capability, and arrogance. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and audited financial statements. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 13 companies with 39 observations. The data analysis technique used is multiple linear regression. The results show that financial stability has a positive and significant effect on fraudulent financial statements. Meanwhile, financial target, nature of industry, effective monitoring, change in auditor, capability, and arrogance do not have a significant effect on fraudulent financial statements. These findings indicate that pressure arising from changes in financial stability is the main factor that may encourage management to commit financial statement fraud in the sampled companies.Keywords: Fraud pentagon, arrogance, capability, pressure, opportunity, rationalization.