Pengaruh Fraud Pentagon dan Tata Kelola Perusahaan terhadap Kecurangan Laporan Keuangan

FAWAZKHA SALSA BINHA VIARY, . (2026) Pengaruh Fraud Pentagon dan Tata Kelola Perusahaan terhadap Kecurangan Laporan Keuangan. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Pentagon Theory yang diproksikan dengan tekanan (leverage), peluang (efektivitas pengawasan), rasionalisasi (pergantian auditor), kapabilitas (pergantian direksi), arogansi (frekuensi foto CEO), serta tata kelola perusahaan yang diproksikan dengan Corporate Governance Disclosure Index (CGDI) terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian ini menggunakan Teori Agensi dan Teori Sinyal sebagai landasan teori. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel menggunakan purposive sampling. Sampel awal penelitian terdiri dari 168 observasi, kemudian setelah dilakukan penanganan outlier diperoleh 127 observasi. Kecurangan laporan keuangan diukur menggunakan Beneish M-Score, sedangkan analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Berdasarkan hasil Uji Chow dan Uji Lagrange Multiplier, model regresi yang terpilih adalah Common Effect Model (CEM). Hasil pengujian secara parsial menunjukkan bahwa tekanan yang diproksikan dengan leverage tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Peluang yang diproksikan dengan efektivitas pengawasan berpengaruh negatif dan signifikan. Rasionalisasi yang diproksikan dengan pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Kapabilitas yang diproksikan dengan pergantian direksi berpengaruh negatif dan signifikan. Arogansi yang diproksikan dengan frekuensi foto CEO tidak berpengaruh signifikan. Tata kelola perusahaan yang diproksikan dengan Corporate Governance Disclosure Index (CGDI) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Nilai Adjusted R-squared sebesar 15,5% menunjukkan bahwa variabel tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan tata kelola perusahaan mampu menjelaskan 15,5% variasi kecurangan laporan keuangan, sedangkan 84,5% lainnya dijelaskan oleh faktor lain di luar model penelitian. Hasil penelitian menunjukkan bahwa tidak seluruh elemen Fraud Pentagon Theory berpengaruh terhadap kecurangan laporan keuangan. Temuan ini menunjukkan bahwa efektivitas pengawasan, pergantian auditor, dan pergantian direksi serta tingkat pengungkapan tata kelola perusahaan memiliki keterkaitan dengan kecurangan laporan keuangan, sedangkan leverage dan frekuensi foto CEO tidak menunjukkan pengaruh yang signifikan. Oleh karena itu, perusahaan diharapkan dapat meningkatkan efektivitas pengawasan, memperkuat tata kelola perusahaan, serta memastikan proses pergantian auditor dan direksi dilakukan secara tepat dan transparan untuk meminimalkan risiko kecurangan laporan keuangan. ***** This study aims to analyse the effect of Fraud Pentagon Theory, which is proxied by pressure (leverage), opportunity (effectiveness of monitoring), rationalisation (change in auditor), capability (change in director), arrogance (CEO photo frequency), and corporate governance (Corporate Governance Disclosure Index/CGDI) on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2023–2025 period. This study employs Agency Theory and Signalling Theory as its theoretical foundations. A quantitative approach was used, with purposive sampling as the sampling technique. The initial sample consisted of 168 observations, which was reduced to 127 observations after outlier treatment. Financial statement fraud was measured using the Beneish M-Score, while data analysis was conducted using panel data regression with the assistance of EViews 13. Based on the Chow Test and Lagrange Multiplier Test, the selected regression model was the Common Effect Model (CEM). The partial test results indicate that pressure, proxied by leverage, has no significant effect on financial statement fraud. Meanwhile, opportunity, proxied by effectiveness of monitoring, has a negative and significant effect on financial statement fraud. Rationalisation, proxied by change in auditor, has a positive and significant effect on financial statement fraud. Capability, proxied by change in director, has a negative and significant effect, while arrogance, proxied by CEO photo frequency, has no significant effect. Corporate governance, proxied by the Corporate Governance Disclosure Index (CGDI), has a negative and significant effect on financial statement fraud. The Adjusted R-squared of 15.5% indicates that pressure, opportunity, rationalisation, capability, arrogance, and corporate governance explain 15.5% of the variation in financial statement fraud, while the remaining 84.5% is explained by other factors outside the research model. These findings indicate that not all elements of Fraud Pentagon Theory significantly affect financial statement fraud. The results suggest that effectiveness of monitoring, change in auditor, change in director, and the level of corporate governance disclosure are associated with financial statement fraud, whereas leverage and CEO photo frequency do not show a significant effect. Therefore, companies are expected to improve monitoring effectiveness, strengthen corporate governance practices, and ensure that changes in auditors and directors are carried out appropriately and transparently to minimise the risk of financial statement fraud.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, M.Si., Ph.D; 2). Aji Ahmadi Sasmi, S.Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Fawazkha Salsa Binha Viary .
Date Deposited:	14 Aug 2026 03:17
Last Modified:	14 Aug 2026 03:17
URI:	http://repository.unj.ac.id/id/eprint/70809

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