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Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

Accounting Analysis Journal · Vol. 10 No. 1 (2021) · hlm. 39–46

DOI
10.15294/aaj.v10i1.44520
ISSN
2502-6216, 2252-6765
Terbit
2021-03-09
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee

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  • Universitas Yudharta Pasuruan
  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Hasan MukhibadAfiliasi tidak diketahui3
Amir MahmudUniversitas Yudharta Pasuruan2
Nurdian SusilowatiAfiliasi tidak diketahui2
Muhammad KhafidAfiliasi tidak diketahui2
Magda KumalasariAfiliasi tidak diketahui1
Subowo SubowoAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Ristina SitioAfiliasi tidak diketahui1
Hudzaifah Ibnu Aimar TamirAfiliasi tidak diketahui1
Alifian Nur AdityaAfiliasi tidak diketahui1
Henny MurtiniAfiliasi tidak diketahui1
Fitria Puji AstutiAfiliasi tidak diketahui1
Rizki AzizahAfiliasi tidak diketahui1
Arizal Latif FiatmokoAfiliasi tidak diketahui1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAfiliasi tidak diketahui1
Luki ArsihAfiliasi tidak diketahui1
Dyah Ayu TrihapsariAfiliasi tidak diketahui1
Arfiyadi ArfiyadiAfiliasi tidak diketahui1
Dhanar Dwika NurcahyoAfiliasi tidak diketahui1
Feby Intan TrinandaAfiliasi tidak diketahui1
Zakiyatul MuhandisahAfiliasi tidak diketahui1
Siti NurlaeliyahAfiliasi tidak diketahui1
Andik Dwi SaktiAfiliasi tidak diketahui1
Putri Nur RahmawatiAfiliasi tidak diketahui1
Putra RizkiAfiliasi tidak diketahui1
Tuti Dewi RatnaAfiliasi tidak diketahui1
Adhe Eva AndrianaAfiliasi tidak diketahui1
Dian Permana IstiqomahAfiliasi tidak diketahui1
Muhammad Noor ArdiansahAfiliasi tidak diketahui1
Afifah NurrahmasariAfiliasi tidak diketahui1
Niswah BarorohAfiliasi tidak diketahui1
F. R.W. RizkianaAfiliasi tidak diketahui1
R. SetiyaningrumAfiliasi tidak diketahui1
Aan IkhsanantoAfiliasi tidak diketahui1
Kuat Waluyo JatiAfiliasi tidak diketahui1
Richatul JannahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable</dc:title>
	<dc:creator>Dewi, Krisna</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements.
Keywords:&amp;nbsp;Fraudulent Financial Statement; Fraud Pentagon; Audit Committee</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-03-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/44520</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i1.44520</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 1 (2021): March; 39-46</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/44520/18480</dc:relation>
</oai_dc:dc>