ANALISIS PENGARUH FRAUD PENTAGON TERHADAP FINANCIAL STATEMENT FRAUD MENGGUNAKAN BENEISH MODEL (Studi Empiris Pada Perusahaan Jasa Sektor Keuangan Subsektor Perbankan dan Subsektor Asuransi Yang Terdaftar DI BEI Tahun 2015-2019)

Abstract

This research was aimed to analyze the effect of fraud pentagon dimensions on financial statement fraud used by Beneish Model in the banking and insurance sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The data of this research were secondary data. This research used purposive sampling technique, thus the total number of companies sample consisted 45 companies for 5 years, thus the number of sample consisted 225 of 45 companies. The data were analyzed by logistic regression with the SPSS 23 software program. The test used such as descriptive statistical test, overall fit test, regression model feasibility test, determination coefficient test, partial model significance test (wald), classification matrix test, model test logistic regression. The result of this study concluded that the fraud pentagon is ineffective monitoring have a significant effect to financial statement fraud. Financial stability, external pressure, nature of industry, auditor opinion, changes of director, frequent number of CEO’s picture, political connection have no a significant effect to financial statement fraud.

Keywords : fraud pentagon, financial statement fraud, Beneish Model, financial stability, external pressure, ineffective monitoring, nature of industry, auditor opinion, changes of director, frequent number of CEO’s picture, and political connection.