PENTAGON FRAUD ANALYSIS ON FINANCIAL REPORT FRAUD DETECTION IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE IDX IN THE 2018-2023 PERIOD

Abstract

The purpose of this study was to determine the effect of fraud pentagon elements of opportunity(X1), pressure(X2), competence(X3), arrogance (X4) and rationalisation(X5) as independent variables on financial statement fraud as the dependent variable in food and beverage sub-sector companies listed on the IDX for the period 2018-2023. This study uses quantitative methods with descriptive analysis and multiple linear regression tests. From the results of the analysis of the discussion conducted by researchers, based on the t-test the opportunity variable (X1) has a negative and significant effect on fraudulent financial statements for the variables of pressure (X2), competence (X3), arrogance (X4) and razionalization (X5) there is no significant effect on fraudulent financial statements. However, based on the F test, the opportunity (X1), pressure (X2), competence (X3), arrogance (X4) and razionalisation (X5) variables simultaneously have a significant effect on financial statement fraud.