PENGARUH PENTAGON FRAUD TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD

ANGELINA, JULIE (2018) PENGARUH PENTAGON FRAUD TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD. S1 thesis, Universitas Negeri Jakarta.

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Abstract

JULIE ANGELINA. The Influence of Pentagon Fraud On Indications Of Financial Statement Fraud. Faculty of Economics, State Jakarta University. 2018. This study aims to determine the effect of the pentagon fraud, that is pressure, opportunity, rationalization, competence, and arrogance in detecting financial statement fraud. This study used quantitative research methods with secondary data sources in the form of financial reports and annual reports of companies in the real estate, property and building construction sectors obtained from the Indonesia Stock Exchange website during the 2015-2017 research period. The sampling technique used purposive sampling. From the purposive sampling, there were 47 companies that met the criteria with a 3-year study period, starting from 2015-2017, resulting in 141 observations. The dependent variable in this study is measured by the Beneish M-Score Model. While independent variables are measured by external pressure (pressure), ineffective monitoring (opportunity), total accruals to total assets (rationalization), change in directors (competence), and the frequent number of CEO’s pictures (arrogance). The influence and relationship between these variables were tested using panel data regression analysis which was calculated using E-Views 8 software. The hypothesis test results showed that the ineffective monitoring and total accruals to total assets have a significant positive effect on financial statement fraud. While external pressures, changes in directors, and the the frequent number of CEO’s pictures have no significant effect on financial statement fraud. Keywords : Fraud, Pentagon Fraud, Beneish M-Score Model, External Pressure. Monitoring ineffectiveness, Total Accruals Against Total Assets, Board of Directors Substitution, Frequency of Number of Photos of CEOs Appearing in the Company's Annual Report, Fraud Financial Statement.

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