STUDI MENGENAI FINANCIAL STATEMENT FRAUD DETECTION DENGAN PENDEKATAN FRAUD PENTAGON THEORY PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2012-2

FAHRIS WIDAYANTO, NIM. 14820129 (2018) STUDI MENGENAI FINANCIAL STATEMENT FRAUD DETECTION DENGAN PENDEKATAN FRAUD PENTAGON THEORY PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2012-2. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This aim of this research was to test the effect of fraud pentagon theory on financial statement fraud detection. Fraud pentagon theory (Crowe, 2011) is development of previous fraud theory, fraud triangle Cressey (1953), and fraud diamond theory Wolfe dan Hermanson (2004). This research used an Islamic Banks listed on OJK as a sample with purposive sampling method for choosing the sample. The number of samples obtained are 55 samples analized by panel data regression using Eviews9. The result of this research showed that two variables of fraud pentagon theory consisting pressure (financial stability) and opportunity (nature of industry), effect to detect financial statement fraud. While, another variable pressure (financial target, external pressure), Opportunity (ineffective monitoring), rationalization (change in auditor, total accrual to total asset ratio), competence (director change, work experience), arrogance (frequent number of CEO’s picture) can not effect to detect financial statement fraud.

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