ANALISIS PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR BARANG BAKU DAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2020-2022
Kata Kunci:
Fraudulent Financial Statement, Frequent Number of CEO’s Picture, Change of Directors, Total Accrual to Total Assets, Nature of Industry, LeverageAbstrak
This research aims to examine the influence of leverage, nature of industry, total accrual to total assets, change of directors and frequent number of CEO's pictures on the possibility of fraudulent financial statements. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this research is companies in the raw goods sector and primary consumer goods sector listed on the Indonesia Stock Exchange (BEI). The sampling technique was carried out using a purposive sampling method with a total sample of 76 companies. Data was processed using the Eviews v.10 application. The data analysis method used is the panel data regression analysis method. The research results show that partially the nature of industry and total accrual to total assets influence the possibility of fraudulent financial statements occurring, while leverage, change of directors and frequent number of CEO's pictures do not influence the possibility of fraudulent financial statements occurring.
