DETEKSI CORPORATE FRAUD DENGAN ANALISIS FRAUD PENTAGON

DETEKSI CORPORATE FRAUD DENGAN ANALISIS FRAUD PENTAGON

corporate fraud, pentagon fraud, Beneish M-Score

This study aims to detect each pentagon fraud factor and analyze the detection of each pentagon fraud factor in the possibility of corporate fraud occurring in the manufacturing industry for the 2015-2019 period. The data used is secondary data obtained from the Indonesia Stock Exchange website, company website, or Financial Research Data Center website. According to the fraud pentagon theory, there are five factors that can influence fraud, namely pressure, opportunity,
rationalization, competence, and arrogance. The analysis method used is logistic regression analysis with the probit model and the logit model. The comparison of the significance test between the probit model and the logit model shows that the logit model has a better significance result. The results showed that the opportunity variable which is proxied by the nature of sub-industry and the arrogance variable which is proxied by the accrual principle has a positive effect on corporate fraud. Meanwhile, the pressure variable which is proxied by financial targets and financial stability, the opportunity variable which is proxied by the ineffectiveness of supervision, the rationalization
variable which is proxied by the change of auditors, the competence variable which is proxied by the change of directors, and the arrogance variable which is proxied by CEO narcissism has no effect on corporate fraud.

Rivaldi Hanky Suryo Saputro

http://jam.stieykpn.ac.id/index.php/jam/issue/view/138

STIE YKPN Yogyakarta

Agustus 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021