The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud

Authors

  • Ahmad Rifat Universitas Pancasila
  • Nurmala Ahmar Universitas Pancasila
  • JMV. Mulyadi Universitas Pancasila

DOI:

https://doi.org/10.32832/jharmoni.v3i1.16096

Abstract

The purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019. The type of data used is secondary data, in the form of annual reports of companies listed on the Indonesia Stock Exchange during the period 2017–2019. Hypothesis testing was conducted with PLS (Partial Least Squares) software. The result showed that opportunity (receivable), rationalisation (TACC), and competence (DIRCHANGE) had an effect on the financial statement fraud. While pressure (ACHANGE) and arrogance (CEO PIC) had no effect on financial statement fraud.

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Published

2024-05-30

How to Cite

Rifat, A., Ahmar, N., & Mulyadi, J. (2024). The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 3(1), 13–18. https://doi.org/10.32832/jharmoni.v3i1.16096

Issue

Vol. 3 No. 1 (2024)

Section

Articles

License

Copyright (c) 2024 Ahmad Rifat, Nurmala Ahmar, JMV. Mulyadi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


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