FRAUD PENTAGON MEMPREDIKSI KECURANGAN LAPORAN  KEUANGAN PERUSAHAAN INFRASTRUKTUR

Giovan Adhy Prasetya Jurusan Akuntansi, Fakultas Ekonomi, Universitas Advent Indonesia
Jhon Rinendy Jurusan Akuntansi, Fakultas Ekonomi, Universitas Advent Indonesia

Keywords: fraudulent financial statement, pressure, rationalization, opportunity, arrogance and ability

This study aimed to examine the effect of the fraud pentagon (pressure, opportunity, rationalization,

competence and arrogance). The population in this study were infrastructure companies listed on the

Indonesia Stock Exchange (IDX) for the 2017-2020 periods. This research was a quantitative research

method that used secondary data in the form of company annual reports and had complete data for that

periods. The sampling technique used purposive sampling by collecting 40 samples from 10 sub-sectors of

infrastructure companies with 4 data periods. The data analysis method used descriptive statistics, classical

assumption test, t-test statistics with the help of SPSS 26 software. The results found that the fraud pentagon

factors had a significant effect on predicting the possibility of fraudulent financial statement, specially on

predictors of opportunity and arrogance, but had no significant effect on predictors of pressure,

rationalization, and competence. Meanwhile, the fraud pentagon predictor such as pressure, opportunity,

rationalization, ability and arrogance cumulatively contributed to 31.2% predicting the probability of

fraudulent financial statement, while the rest were not included in this study.