PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2021-2024

Wingki Sarmila (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)
Rudi Syaf Putra (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)
Nur Fitriana (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)

Jurnal Akuntansi Kompetif
Vol. 9 No. 3 (2026): Transformasi Akuntansi dan Keuangan: Digitalisasi, Kepatuhan Pajak, Tata Kelola

This study aims to analyze the effect of Fraud Pentagon on financial statement fraud in mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This research uses a quantitative method with a purposive sampling technique. The research sample consists of 31 mining companies with a total observation of 124 data. The data analysis technique used is multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) program. The results show that financial stability has a positive effect on financial statement fraud. Meanwhile, Ineffective Monitoring, Change of Auditor, Change of Directors, Frequent number of CEO's picture