Pengaruh Faktor-faktor dalam Teori Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Periode 2014 – 2018

Brilianti Husnul Khotimah (Universitas Sebelas Maret Surakarta)
Andi Asrihapsari (Universitas Sebelas Maret Surakarta)
Bandi Bandi (Universitas Sebelas Maret Surakarta)

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani

This research is to find evidence about pentagon fraud theory, which are proxied by financial target; financial stability; level of supervision’s effectiveness; rationalization; board of commissioners’ age; and frequency of CEO photos, of fraudulent financial statements which is proxied by Dechow F-Score model. Samples tested were 63 samples from government companies during the period 2014 - 2018. The results are financial statement fraud is positively influenced by financial stability and rationalization, and negatively influenced by level of supervision’s effectiveness. While the other three variables have no effect.