THE ANALYSIS INFLUENCE OF FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING (EMPIRICAL STUDY OF INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE)

Nabila, Belinda (2023) THE ANALYSIS INFLUENCE OF FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING (EMPIRICAL STUDY OF INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE). Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine fraudulent financial statements as measured by the variables from the Pentagon theory of fraud. This study examines the fraudulent financial statements of insurance sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research by uses a quantitative approach and purposive Sampling while 68 data observation insurance companies. Processed and data analyzed in this study using SPSS version 25 software. The external pressure and nature of industry variables have a negative effect on fraudulent financial statements, while the change in auditor variables has a positive effect on fraudulent financial statements. The variables of financial targets, financial stability, ineffective monitoring, change in directors, CEO pictures, and political connections have no significant effect on fraudulent financial reporting. The external pressure and nature of industry variables have a negative effect on fraudulent financial statements, while the change in auditor variables has a positive effect on fraudulent financial statements. The independent variable (Fraud Pentagon Theory) is able to explain the dependent variable of 60.7%, and the relationship between the independent variable and the dependent variable is included in the medium category.

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