Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Pada Subsektor Consumer Good

Riyanti, Clarissa Ilmi (2022) Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Pada Subsektor Consumer Good. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to analyze whether there are elements of pentagon fraud that can affect the occurrence of fraudulent financial reporting in consumer good sub-sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study were financial targets, ineffectiveness of supervision, change of auditors, change of board of directors, and frequency of appearance of CEO images. Meanwhile, the dependent variable used in this study is fraudulent financial reporting. The method used in this study is descriptive and has a secondary type of data in the form of annual reports and annual financial statements of the company. The samples to be used in this study were selected using purposive sampling. Based on the selection, there were 96 samples from 32 consumer good sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Hypothesis testing was performed hammering multiple regression analysis using E-views version 12 to test the influence between dependent variables and independent variables. Based on tests that have been carried out this study shows results in the form of financial target variables have a significant negative effect on the occurrence of fraudulent financial reporting. The change of auditors has an insignificant negative effect on fraudulent financial reporting. Ineffective oversight and changes to the board of directors have no effect on fraudulent financial reporting. Meanwhile, the frequency of the appearance of CEO images has a significant positive effect on the occurrence of fraudulent financial reporting.

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