ANALISIS PENTAGON FRAUD DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Authors

  • Nia Yuniarti Fakultas Ekonomi dan Bisnis, UPN “Veteran” Yogyakarta
  • Sri Luna Murdianigrum Fakultas Ekonomi dan Bisnis, UPN “Veteran” Yogyakarta
  • Sri Wahyuni W Fakultas Ekonomi dan Bisnis, UPN “Veteran” Yogyakarta

Keywords:

Pentagon Fraud, Financial Report, M-score

Abstract

This study aimed for knowing the effect of financial targets, external pressure, ineffective monitoring, the nature of industry, auditor changes, changes in directors, and the frequent number of CEO's picture to fraudulent financial reporting in consumer goods industry sector in Indonesia. The data used is secondary data from the annual reports of companies in the consumer goods industry which listed in BEI period 2016-2018. The sampling technique used is purposive sampling and the type of data used in this study is secondary data. Fraud in financial reports measured by M-Score, data analysis technique used is logistic regression analysis with SPSS 20 software for Windows. The results prove that external pressure and the nature of the industry have an effect on fraudulent financial statement, while financial targets, ineffective monitoring, auditor change, changes in directors, and the frequent number of CEO's picture have no effect on fraudulent financial statements in the consumer goods industry sector companies in Indonesia period 2016-2018.

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Published

2021-03-23

Issue

Section

Articles