Alif, Agustian Saputra (2024) Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to obtain empirical evidence about the influence of the fraud pentagon on fraudulent financial reports in insurance companies listed on the Indonesian stock exchange for the 2020-2022 period. This research is quantitative research that uses secondary data, the population of this study includes 18 insurance companies registered on the IDX in 2020-2022. The saturated sampling method was used with the entire population as a sample obtained from 18 insurance companies registered on the IDX for 2020-2022. The results of data analysis show that pressure, capability, arrogance influence financial report fraud. Meanwhile, the opportunity variable, rationalization, has no effect on financial statement fraud. Then the results of the simultaneous test show that all independent variables simultaneously influence financial statement fraud. The independent variable can explain the influence on fraudulent financial statements of 67,9%, while the remaining 32,1% is influenced by other factors that are not in this regression model.

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