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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) · pp. 96–103

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

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 102 co-authorship links · 6 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • University of Brawijaya
  • Universitas Halu Oleo
  • IPB University
  • State University of Malang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Yudi YudiAffiliation unknown8
RAHAYU RAHAYUUniversitas Halu Oleo6
Dheny WahyudhiAffiliation unknown6
Sri WidyartiAffiliation unknown5
Muhaimin Rifa’iUniversity of Brawijaya5
Haryadi HaryadiAffiliation unknown4
Herry LiyusAffiliation unknown4
Aris SoewondoAffiliation unknown4
Netty HerawatyAffiliation unknown4
Asnath Maria FuahAffiliation unknown3
Runjati RunjatiAffiliation unknown3
Muhammad RidwanHasanuddin University3
Fikriya Novita SariAffiliation unknown3
Wiwik TiswiyantiAffiliation unknown3
Luki AbdullahIPB University2
Rachmat SomanjayaAffiliation unknown2
Mohamad Agus SetiadiAffiliation unknown2
Sahuri LasmadiAffiliation unknown2
Hamzah HamzahAffiliation unknown2
Rainiyati RainiyatiAffiliation unknown2
Elly SudartiAffiliation unknown2
Amri AmirAffiliation unknown2
Susfa YettiAffiliation unknown2
Yuliusman YuliusmanAffiliation unknown2
Fauziatul FajarohState University of Malang2
Iwan RudiartoAffiliation unknown2
Muhammad Halim NatsirUniversity of Brawijaya2
Muktiningsih NurjayadiAffiliation unknown2
Gladys Indira PutriAffiliation unknown2
Jefferson Lynford DeclanAffiliation unknown2
Rosita GIo AnggraeniAffiliation unknown2
Tiara FahrizaAffiliation unknown2
Adinda Myra Amalia PutriAffiliation unknown2
Ayu BerkahingrumAffiliation unknown2
Muhammad GowonAffiliation unknown2
elda azizah putriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
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