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ANALISIS FRAUD PENTAGON THEORY PADA PRAKTIK FRAUDULENT FINANCIAL REPORTING
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This research aims to determine the influence of financial targets, ineffective supervision, auditor changes, director changes and the number of CEO photos on fraudulent financial reporting. The population of this research is manufacturing companies for the 2020-2022 period. This research used secondary data by obtaining 384 research samples. This type of research is quantitative research. Research data was analyzed using the logistic regression method using a significance level of 5%. The results of the research show that financial targets have no effect on fraudulent financial reporting, next, ineffective supervision has a significant effect on fraudulent financial reporting. Furthermore, changing auditors and changing directors have a significant and positive influence on fraudulent financial reporting. Meanwhile, the frequency of CEO photos does not have a significant influence on fraudulent financial reporting.
Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Manufacturing Company
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh dari target keuangan, pengawasan yang tidak efektif, pergantian auditor, pergantian direktur dan jumlah foto CEO dengan kecurangan pelaporan keuangan. Populasi penelitian ini adalah perusahaan manufaktur periode 2020-2022. Penelitian ini menggunakan data sekunder dengan memperoleh 384 sampel penelitian. Jenis penelitian ini adalah penelitian kuantitatif. Data penelitian dianalisis dengan metode regresi logistik menggunakan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa target keuangan tidak berpengaruh dengan kecurangan pelaporan keuangan, berikutnya untuk pengawasan yang tidak efektif memiliki pengaruh yang signifikan dengan kecurangan pelaporan keuangan. Selanjutnya untuk untuk pergantian auditor dan pergantian direktur memiliki pengaruh secara signifikan dan positif dengan kecurangan pelaporan keuangan. Sementara untuk frekuensi foto CEO tidak memilki pengaruh yang signifikan dengan kecurangan pelaporan keuangan.
Kata kunci: Fraud Pentagon, Fraudulent Financial Reporting, Perusahaan Manufaktur
Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta
Title: ANALISIS FRAUD PENTAGON THEORY PADA PRAKTIK FRAUDULENT FINANCIAL REPORTING
Description:
This research aims to determine the influence of financial targets, ineffective supervision, auditor changes, director changes and the number of CEO photos on fraudulent financial reporting.
The population of this research is manufacturing companies for the 2020-2022 period.
This research used secondary data by obtaining 384 research samples.
This type of research is quantitative research.
Research data was analyzed using the logistic regression method using a significance level of 5%.
The results of the research show that financial targets have no effect on fraudulent financial reporting, next, ineffective supervision has a significant effect on fraudulent financial reporting.
Furthermore, changing auditors and changing directors have a significant and positive influence on fraudulent financial reporting.
Meanwhile, the frequency of CEO photos does not have a significant influence on fraudulent financial reporting.
Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Manufacturing Company
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh dari target keuangan, pengawasan yang tidak efektif, pergantian auditor, pergantian direktur dan jumlah foto CEO dengan kecurangan pelaporan keuangan.
Populasi penelitian ini adalah perusahaan manufaktur periode 2020-2022.
Penelitian ini menggunakan data sekunder dengan memperoleh 384 sampel penelitian.
Jenis penelitian ini adalah penelitian kuantitatif.
Data penelitian dianalisis dengan metode regresi logistik menggunakan tingkat signifikansi 5%.
Hasil penelitian menunjukkan bahwa target keuangan tidak berpengaruh dengan kecurangan pelaporan keuangan, berikutnya untuk pengawasan yang tidak efektif memiliki pengaruh yang signifikan dengan kecurangan pelaporan keuangan.
Selanjutnya untuk untuk pergantian auditor dan pergantian direktur memiliki pengaruh secara signifikan dan positif dengan kecurangan pelaporan keuangan.
Sementara untuk frekuensi foto CEO tidak memilki pengaruh yang signifikan dengan kecurangan pelaporan keuangan.
Kata kunci: Fraud Pentagon, Fraudulent Financial Reporting, Perusahaan Manufaktur
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