THE INFLUENCE OF FRAUD PENTAGON ON THE LIKELIHOOD OF FRADULENT FINANCIAL REPORTING ON INDONESIAN’S LISTED MANUFACTURING COMPANIES WITH CEO’S GENDER AS THE MODERATING VARIABLE

Simanjuntak, Melani Yohana (2024) THE INFLUENCE OF FRAUD PENTAGON ON THE LIKELIHOOD OF FRADULENT FINANCIAL REPORTING ON INDONESIAN’S LISTED MANUFACTURING COMPANIES WITH CEO’S GENDER AS THE MODERATING VARIABLE. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Fraudulent Financial Reporting (FFR) remains a significant concern within Indonesia's manufacturing sector. The Fraud Pentagon framework, encompassing five key elements-pressure, opportunity, rationalization, competence/capability and arrogance-offers a valuable lens to examine the underlying factors contributing to this issue. This study seeks to investigate the impact of these Fraud Pentagon elements on fraudulent financial reporting practices within Indonesian manufacturing companies for the year 2023 using F-Score Model by Dechow. This study also investigates the potential moderating effect of CEO gender on the connection between the fraud pentagon and FFR. This study employs quantitative methods to analyze secondary data. The data originates from the 2023 annual financial reports of 72 manufacturing companies publicly traded on the Indonesia Stock Exchange (BEI). Logistic regression serves as the chosen statistical technique for data analysis. The research results reveal that only Pressure (which is proxied by external pressure-LEV) has an influence on fraudulent financial reporting, individually. While Opportunity, Rationalization, Competence/Capability, and Arrogance have no influence on fraudulent financial reporting. This means that manufacturing companies that experience high financial pressure are more at risk of committing financial report fraud. Additionally, CEO’s Gender, as the moderating variable upon this research is statistically proven failed to moderate all 5 elements of Fraud Pentagon in detecting the likelihood of FFR. This conclude that the risk of FFR is not contingent upon the gender of the company's leader.

Item Type: Thesis (Undergraduate)
Keywords: Fraud, Fraudulent Financial Reporting, Fraud Pentagon, F-Score Model
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD9000 Special industries and trades > HD9720 Manufacturing industries
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Brian Nicolas Rajagukguk
Date Deposited: 03 Jul 2025 07:33
Last Modified: 03 Jul 2025 07:33
URI: https://digilib.unimed.ac.id/id/eprint/62966

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