Savitri, Ayu (2025) PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2021-2023. Skripsi thesis, Universitas BPD.
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Abstract
The phenomenon of fraudulent financial reporting remains prevalent in Indonesia and continues to cause significant losses for stakeholders. This study aims to analyze the influence of the Fraud Pentagon elements—pressure, opportunity, rationalization, competence, and arrogance—on fraudulent financial reporting, with firm size included as a control variable. The research sample was determined using purposive sampling, resulting in 23 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The analytical method employed was multiple linear regression with classical assumption tests, F-test, t-test, and coefficient of determination. The findings reveal that pressure, opportunity, rationalization, and firm size have a positive and significant effect on fraudulent financial reporting. Conversely, competence and arrogance show no significant effect. These results highlight the importance of effective internal controls and the role of external auditors in preventing financial statement manipulation in manufacturing companies in Indonesia. Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Firm Size.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | The phenomenon of fraudulent financial reporting remains prevalent in Indonesia and continues to cause significant losses for stakeholders. This study aims to analyze the influence of the Fraud Pentagon elements—pressure, opportunity, rationalization, competence, and arrogance—on fraudulent financial reporting, with firm size included as a control variable. The research sample was determined using purposive sampling, resulting in 23 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The analytical method employed was multiple linear regression with classical assumption tests, F-test, t-test, and coefficient of determination. The findings reveal that pressure, opportunity, rationalization, and firm size have a positive and significant effect on fraudulent financial reporting. Conversely, competence and arrogance show no significant effect. These results highlight the importance of effective internal controls and the role of external auditors in preventing financial statement manipulation in manufacturing companies in Indonesia. |
| Uncontrolled Keywords: | Fraud Pentagon, Fraudulent Financial Reporting, Firm Size. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 17 Oct 2025 04:07 |
| Last Modified: | 17 Oct 2025 04:07 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2826 |
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