Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

Abstract

Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang menambahkan capitability sebagai faktor prndorong fraud. Saat ini juga telah muncul fraud pentagon yang menambahkan arrogance sebagai faktor tambahan pendorong terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh faktor pada fraud pentagon (pressure, arrogance, competence/capitability, dan rationalization) terhadap fraud pada laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang telah go-public di BEI dengan menggunakan data laporan keuangan tahun 2020-2023. Berdasarkan hasil uji t dapat disimpulkan bahwa variabel Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, Dan Arrogance Dualism Position berpengaruh negatif dan signifikan terhadap Financial Statement, sedangkan variabel Rationalization Changes In Director berpengaruh positif dan signifikan terhadap Financial Statement perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. Fraudulent acts in financial reports are currently increasing. The impact of these actions is not only felt by individual investors. However, it also has an impact on global economic stability. There has been a lot of research related to fraud using the fraud triangle which has developed into a fraud diamond which adds capability as a driving factor for fraud. Currently, a fraud pentagon has emerged which adds arrogance as an additional factor driving fraud. This research aims to examine the influence of factors in the f raud pentagon (pressure, arrogance, competence/capitability, and rationalization) on fraud in financial reports. The sample used in this research is state-owned companies that have gone public on the IDX using financial report data for 2020-2023. Based on the results of the t-test, it can be concluded that the variables Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, and Arrogance Dualism Position have a negative and significant effect on the Financial Statement, while the Rationalization Changes In Director variable has a positive and significant effect on the Financial Statement of BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023.