Efek Fraud Pentagon Terhadap Kecurangan Pelaporan Keuangan pada Perusahaan Food & Beverage yang Terdaftar di BEI Tahun 2019–2023
Abstract
This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement of food and beverage in Manufacture companies listed on the Indonesia stock Exchange from 2019 to 2023. The sampling technique used purposive sampling, resulting in a sampel of 29 companies with 145 observations, using a quantittive apporach. The data analiysis techinuque used was multiple linear regression analysis with data processing using spss version 24. The result indicate that pressure, the existence of an audit committee, changes in directors and share ownership by management as Pentagon Fraud Mechanisms have and effect on Financial Reporting Fraud, while Auditor change as a Pentagon Fraud Mechanism has no effect on Financial Statement.
Keyword: Fraud of financial statement, pressure, auditor change, director change, share ownership,pentagon fraud, financial statement.
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