Pengaruh Faktor-faktor dalam Teori Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Periode 2014 – 2018

  • Brilianti Husnul Khotimah Universitas Sebelas Maret Surakarta
  • Andi Asrihapsari Universitas Sebelas Maret Surakarta
  • Bandi Bandi Universitas Sebelas Maret Surakarta
Keywords: financial statement fraud, pentagon fraud theory, earnings management

Abstract

This research is to find evidence about pentagon fraud theory, which are proxied by financial target; financial stability; level of supervision’s effectiveness; rationalization; board of commissioners’ age; and frequency of CEO photos, of fraudulent financial statements which is proxied by Dechow F-Score model. Samples tested were 63 samples from government companies during the period 2014 - 2018. The results are financial statement fraud is positively influenced by financial stability and rationalization, and negatively influenced by level of supervision’s effectiveness. While the other three variables have no effect.

Published
2021-02-23