DETEKSI KECURANGAN (FRAUD) PADA BADAN USAHA MILIK NEGARA (BUMN) MENGGUNAKAN FRAUD PENTAGON THEORY (Studi Empiris pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2015-2018)

The purpose of this research is to examine the effect of fraud pentagon theory
factors against indications of fraudulent financial reporting using beneish model
on ministry of state-owned enterprises (SOEs) companies. Fraud pentagon theory
is the development of the theories of fraud triangle and fraud diamond. The
pentagon theory fraud adds the arrogance factor in addition to the other four
existing factors namely pressure, opportunity, rationalization, and competence.
The fraud pentagon factors explained by the variable namely financial target,
ineffective monitoring, change in auditor, change in director board, and duality
CEO. The population of this research were 19 ministry of state-owned enterprises
(SOEs) companies listed on the Indonesia Stock Exchange (IDX) period 2015-
2018. The samples of 13 ministry of state-owned enterprises (SOEs) companies
were obtained by using purposive sampling technique, so the analysis unit was 48
ministry of state-owned enterprises (SOEs) companies data. Data was analyzed
by using multiple regression and processed with SPSS. The test result showed that
financial target had a positive effect on the prediction of fraudulent financial
reporting, while ineffective monitoring, change in auditor, change in director
board, and duality CEO had no significant effect on the prediction of fraudulent
financial reporting