AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan

Ambar Woro Hastuti

doi:10.26905/ap.v6i1.4007

Abstract

This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and good corporate governance; (2) Opportunity, proxied with ineffective monitoring; ( 3) Rationalization, which proxied by change in auditors; ( 4) Competence, proxied with change of directors; ( 5) Arrogance, which proxied by political connection. Whereas for dependent variable is fraudulent financial reporting as measured by fraud score model(F-Score). The sample of this research are 21 State-Owned Enterprises (BUMN) who reported annual report on the company’s website period 2013-2017. This research use multiple linear regression method with 23 SPSS Software. This research shows that financial stability, external pressure, and change in auditor are significant in detecting fraudulent financial reporting. These variabel represent two elements in fraud pentagon, namely pressure and rationalization. And than good corporate governance, ineffective monitoring, change of directors, and political connection are not significant in detecting fraudulent financial reporting. DOI: 10.26905/ap.v6i1.4007

Highlights

Association of Certified Fraud Examiner (ACFE) (2016) menyatakan bahwa hampir setiap tahun kasus- kasus mengenai fraud selalu bermunculan, akibatnya dalam setahun banyak perusahaan yang kehilangan pendapatannya akibat fraud
This research is to find out the influence of fraud pentagon
which proxied by financial stability

Summary

Introduction

Association of Certified Fraud Examiner (ACFE) (2016) menyatakan bahwa hampir setiap tahun kasus- kasus mengenai fraud selalu bermunculan, akibatnya dalam setahun banyak perusahaan yang kehilangan pendapatannya akibat fraud. Berdasarkan tabel hasil uji koefisien determinasi (R2) didapat nilai Adjusted R Square sebesar 0,399 yang menunjukkan pengaruh fraud pentagon terhadap fraudulent financial reporting sebesar 0,399 (39,9%), sedangkan 60,1% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.

Results

Conclusion