SKRIPSI DIGITAL
Analisis Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi (pada Perusahaan Sektor Energi dan Material Dasar yang Terdaftar dalam Indeks LQ45 Periode 2020-2024) = Analysis of the Effect of the Fraud Pentagon on Fraudulent Financial Reporting with Firm Size as a Moderating Variable (in Energy and Basic Materials Sector Companies Listed in the LQ45 Index for the Period 2020-2024)
This study examines the influence of fraud pentagon factors on fraudulent financial reporting, with firm size as a moderating variable. A quantitative approach was employed using purposive sampling, focusing on energy and basic materials companies consistently listed in the LQ45 index during the 2020-2024 period. Based on predefined criteria, the final sample consisted of 50 observational data from 10 companies. Data were analyzed using EViews 13 through descriptive statistics, classical assumption testing, panel data regression, hypothesis testing, and moderated regression analysis. The findings reveal that financial targets, measured by return on assets (ROA), significantly affect fraudulent financial reporting (FSCORE), indicating that profitability pressure remains a key driver of financial statement fraud in this sector. Conversely, ineffective monitoring, total accruals, director changes, and the frequency of CEO pictures do not show a significant impact on fraudulent financial reporting. In addition, firm size does not moderate the relationship between fraud pentagon variables and fraudulent financial reporting, suggesting that company scale does not amplify or reduce fraud risk factors. Overall, the results emphasize that financial performance pressure plays a more dominant role in triggering fraudulent reporting than governance, accrual-based, leadership, or arrogance-related elements.
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