PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN
(Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)
Abstract
This research aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance both simultaneously and partially on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange period of 2013-2017.
The data used in this study is secondary data obtained from annual reports and audited financial statements of mining sector companies listed in Indonesia Stock Exchange period of 2013-2017. The sample selection technique in this study uses purposive sampling to obtain 33 mining sector companies with a five-year research period during 2013-2017 or in other words there were 165 samples units in this study. The data analysis technique used is descriptive statistics analysis and logistic regression analysis using SPSS 25 software.
The results of this study indicate that simultaneous pressure, opportunity, rationalization, competence, and arrogance significantly effect fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017. The test results partially show that pressure has a significant negative effect, opportunity has a significant positive effect, while rationalization, competence, and arrogance have no significant effect on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017.
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