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The INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS

Journal of Business Studies and Management Review · Vol. 7 No. 2 (2024) · hlm. 96–103

DOI
10.22437/jbsmr.v7i2.31907
ISSN
2597-6265, 2597-369X
Terbit
2024-06-29
Penerbit
Management Department, Faculty of Economics and Business, Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation & Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25 software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.

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  • Hasanuddin University
  • University of Brawijaya
  • Universitas Halu Oleo
  • IPB University
  • State University of Malang
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Rekan penulisOrganisasiArtikel bersama
Yudi YudiAfiliasi tidak diketahui8
RAHAYU RAHAYUUniversitas Halu Oleo6
Dheny WahyudhiAfiliasi tidak diketahui6
Sri WidyartiAfiliasi tidak diketahui5
Muhaimin Rifa’iUniversity of Brawijaya5
Haryadi HaryadiAfiliasi tidak diketahui4
Herry LiyusAfiliasi tidak diketahui4
Aris SoewondoAfiliasi tidak diketahui4
Netty HerawatyAfiliasi tidak diketahui4
Asnath Maria FuahAfiliasi tidak diketahui3
Runjati RunjatiAfiliasi tidak diketahui3
Muhammad RidwanHasanuddin University3
Fikriya Novita SariAfiliasi tidak diketahui3
Wiwik TiswiyantiAfiliasi tidak diketahui3
Luki AbdullahIPB University2
Rachmat SomanjayaAfiliasi tidak diketahui2
Mohamad Agus SetiadiAfiliasi tidak diketahui2
Sahuri LasmadiAfiliasi tidak diketahui2
Hamzah HamzahAfiliasi tidak diketahui2
Rainiyati RainiyatiAfiliasi tidak diketahui2
Elly SudartiAfiliasi tidak diketahui2
Amri AmirAfiliasi tidak diketahui2
Susfa YettiAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
Fauziatul FajarohState University of Malang2
Iwan RudiartoAfiliasi tidak diketahui2
Muhammad Halim NatsirUniversity of Brawijaya2
Muktiningsih NurjayadiAfiliasi tidak diketahui2
Gladys Indira PutriAfiliasi tidak diketahui2
Jefferson Lynford DeclanAfiliasi tidak diketahui2
Rosita GIo AnggraeniAfiliasi tidak diketahui2
Tiara FahrizaAfiliasi tidak diketahui2
Adinda Myra Amalia PutriAfiliasi tidak diketahui2
Ayu BerkahingrumAfiliasi tidak diketahui2
Muhammad GowonAfiliasi tidak diketahui2
elda azizah putriAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS </dc:title>
	<dc:creator xml:lang="en">Ananda, Ocha</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri</dc:creator>
	<dc:creator xml:lang="en">Yustien, Reni</dc:creator>
	<dc:creator xml:lang="en">Dewi, Erwita</dc:creator>
	<dc:subject xml:lang="en">Financial Statement Fraud</dc:subject>
	<dc:subject xml:lang="en">Pentagon Fraud</dc:subject>
	<dc:subject xml:lang="en">Transportation and Logistic</dc:subject>
	<dc:description xml:lang="en">This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation &amp;amp; Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25&amp;nbsp; software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2024-06-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jbsmr/article/view/31907</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v7i2.31907</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024; 96-103</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/31907/18373</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Ocha Ananda, Sri Rahayu, Reni Yustien, Erwita Dewi</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>