Estu Ratnasari, - and Badingatus Solikhah, FE Akuntansi (2019) Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory. Accounting Journal, 2 (2). pp. 98-112. ISSN 2614-2074

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Abstract

The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality doesn’t effect on fraudulent financial statements.

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