PENGARUH FAKTOR FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN

Abstract

ABSTRACT

 This research aims to analyze the influence of the fraud pentagon on the detection of financial statement fraud. The fraud pentagon consists of five factors, namely pressure, opportunity, rationalization, competence, and arrogance. In this research, pressure is measured by the variables financial stability, financial target and external pressure, opportunity is measured by the variable effective monitoring, rationalization is measured by the variable change in auditor, competence is measured by the variable change in director, and arrogance is measured by the variable dualism position. This research uses empirical studies with quantitative methods. The population in this research is consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) consistently in the 2019-2021 period. The data in this research uses secondary data with a purposive sampling technique. The number of companies sampled in this research was 15 companies with an observation period of 3 years. The F-Score model is used in this research to detect fraudulent financial statements. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that financial stability, financial targets, external pressure, change in directors and dualism position influence the potential for fraudulent financial statements. Meanwhile, effective monitoring and change in auditors have no effect on the potential for fraudulent financial statements.

Keywords: fraud pentagon, fraudulent financial statements, financial stability, financial target, external pressure, effective monitoring, change in auditor, change in director, dualism position.

ABSTRAK

Riset ini bertujuan untuk menganalisis pengaruh fraud pentagon terhadap deteksi kecurangan laporan keuangan. Fraud pentagon terdiri dari lima faktor yaitu tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Pada penelitian ini, tekanan diukur dengan variabel financial stability, financial target dan external pressure, peluang diukur dengan variabel effective monitoring, rasionalisasi diukur dengan variabel change in auditor, kompetensi diukur dengan variabel change in director, dan arogansi diukur dengan variabel dualism position. Riset ini menggunakan studi empiris dengan metode kuantitatif. Populasi pada riset ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) secara konsisten pada periode 2019-2021. Data pada riset ini menggunakan data sekunder dengan teknik pengambilan sampel purposive sampling. Jumlah perusahaan yang menjadi sampel pada penelitian ini adalah 15 perusahaan dengan masa pengamatan  selama 3 tahun. F-Score model digunakan pada riset ini untuk mendeteksi kecurangan laporan keuangan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa financial stability, financial target, external pressure, change in directors dan dualism position berpengaruh terhadap potensi kecurangan laporan keuangan. Sementara untuk effective monitoring, dan change in auditor tidak berpengaruh terhadap potensi kecurangan laporan keuangan.

Kata kunci: fraud pentagon, kecurangan laporan keuangan, financial stability, financial target, external pressure, effective monitoring, change in auditor, change in director, dualism position.