FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF FRAUD PENTAGON (Studi Empiris Pada Sektor Perbankan Yang Terdaftar di di Bursa Efek Indonesia Tahun 2014-2017)

Abstract

This research was examined factors affecting fraudulent financial
reporting in the perspective of the pentagon fraud at perbankan sector listed on
bei in years 2014-2017. The population in this study are all Perbankan
Companies listed on BEI in years 2014-2017. This research is included in
quantitative research. The type of data used in this study is secondary data from
of annual reports of companies. The sample selection in this study uses purposive
sampling method where from 44 selected populations according to the sample
criteria of 35 selected companies. These data were analyzed using multiple
regression analysis with SPSS Version 25. The results of this study showed that
Financial Target affects Fraudulent Financial Reporting, External Pressure
affects Fraudulent Financial Reporting, Opportunity affects Fraudulent Financial
Reporting, Rationalization affects Fraudulent Financial Reporting, Capability
affects Fraudulent Financial Reporting and Arrogance not affects Fraudulent
Financial Reporting.

Keywords : Fraudulent Financial Reporting Financial Target, External Pressure,
Opportunity, Rationalization, Arrogance.