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Skripsi

The Influence of Fraud Pentagon Factors in Detecting Financial Statement Fraud in BUMN / Gilbert Christian Hermawan

Abstrak
This study investigates the impact of the five Fraud Pentagon components - pressure opportunity rationalization competence and arrogance - on financial reporting fraud in state-owned companies listed on the Indonesia Stock Exchange from 2019 to 2024. This research utilized a quantitative explanatory method applying multiple linear regression analysis to data from 19 state-owned enterprises (BUMN) over a six-year observation period. The detection of financial statement fraud was based on the Beneish M-Score model while each Fraud Pentagon element was proxied by specific indicators such as changes in total assets return on assets (ROA) proportion of independent commissioners auditor quality and rotation director turnover and the frequency of CEO photo appearances in annual reports. The findings reveal that only two variables under the pressure element financial stability and financial targets have a significant positive influence on financial statement fraud. In contrast variables representing opportunity rationalization competence and arrogance do not show a significant effect. These results reinforce the theory that financial pressure is a primary trigger for fraudulent reporting practices. The novelty of this research lies in its combined use of visual and structural proxies which are rarely examined simultaneously. Theoretically this study enriches the literature on the Fraud Pentagon in the context of the public sector in Indonesia. Practically it offers valuable insights for policymakers and auditors in developing effective oversight systems and early warning mechanisms to prevent fraud particularly in BUMN facing high performance pressure.

Informasi Detail
DDC
SKRIPSI DIGITAL
Prodi
Universitas Negeri Malang. Program Studi Akuntansi, .
Deskripsi Fisik
xi, 43 hlm. ; ilus
Bahasa
No Reg
4211/RS/25
Edisi
Skripsi (Sarjana)--Universitas Negeri Malang. 2025
Subjek
1. FAKTOR PENTAGON FRAUD
2. KECURANGAN LAPORAN KEUANGAN PADA BUMN
3. FRAUD PENTAGON FACTORS
Pembimbing
1. Dr. Sri Pujiningsih, S.e., M.si
Lampiran Berkas