The Analysis of Fraud Pentagon Theory in Detecting Fraudulent Financial Reporting: Empirical Study of Consumers Goods Industry Listed in Indonesia Stock Exchange

Robby, Yumendra (2021) The Analysis of Fraud Pentagon Theory in Detecting Fraudulent Financial Reporting: Empirical Study of Consumers Goods Industry Listed in Indonesia Stock Exchange. Diploma thesis, Universitas Andalas.

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Abstract

Fraudulent Financial Statement is the type of fraud with the most detrimental impact. This is due to the importance of the information contained in the financial statements for stakeholders and shareholders. Fraud Pentagon Theory is used to analyze and detect fraud that occurs in companies. The samples in this study are companies that are included in the consumer goods industry which are listed on the Indonesia Stock Exchange (BEI) in 2017-2019. Determination of the sample using purposive sampling method with a total of 111 data. The research method used is Partial Least Square (PLS) using software WarpPLS 7.0. This study itself aims to determine whether the elements in the Fraud Pentagon Theory can be used to analyze fraud that may occur in the sample companies. The test results show that the Pressure element with indicators of financial targets, financial stability, and external pressure has a positive and significant effect on fraudulent financial statements. While the elements of Opportunity, Rationalization, Competence, and Arrogance do not affect the possibility of fraudulent financial statements in the sample companies. Keywords : Fraudulent financial reporting, fraud pentagon theory, F-Score model

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