Pendekatan Fraud Pentagon Theory Terhadap Financial Statement Fraud (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode Tahun 2019-2021) - Permadi, Rafifah Adelia Putri; Fachriyah, Nurul (Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 2024)
This study aims to examine whether the Fraud Pentagon Theory approach elements represented by financial target, ineffective monitoring, changes in auditors, changes in directors, and the frequent number of CEO’s picture have an effect on the potential for financial statement fraud in banking companies between 2019 and 2021. The samples include 79 data from 30 banking companies listed on the IDX according to predetermined criteria, selected through purposive sampling. Based on the results of multiple linear regression analysis, it is concluded that the ineffective monitoring variable has a negative effect on financial statement fraud while the financial target, changes in auditors, changes in directors, and the frequent number of CEO’s picture have no effect on financial statement fraud. Abstrak Penelitian ini bertujuan untuk menguji apakah elemen dalam pendekatan Fraud Pentagon Theory yang diproksikan melalui financial target, ineffective monitoring, change in auditor, pergantian direksi, serta frequent number of CEO’s picture memiliki pengaruh terhadap potensi financial statement fraud pada perusahaan perbankan selama periode tahun 2019-2021. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling. Sebanyak 30 perusahaan perbankan yang terdaftar di BEI memenuhi kriteria untuk menjadi sampel penelitian dan sejumlah 79 sampel digunakan untuk analisis lebih lanjut. Secara keseluruhan, berdasarkan hasil analisis regresi linear berganda, disimpulkan bahwa variabel ineffective monitoring berpengaruh negatif terhadap financial statement fraud, sementara variabel financial target, change in auditor, pergantian direksi, serta frequent number of CEO’s picture terbukti tidak berpengaruh terhadap financial statement fraud.