FRAUDULENT FINANCIAL REPORTING : PENGUJIAN CROWE’S FRAUD PENTAGON THEORY PADA SEKTOR PERBANKAN SYARIAH DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM

DESY, MUDRIKAH (2023) FRAUDULENT FINANCIAL REPORTING : PENGUJIAN CROWE’S FRAUD PENTAGON THEORY PADA SEKTOR PERBANKAN SYARIAH DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRACT This study aimed to examine the elements of fraud pentagon theory against indications of fraudulent financial reporting. The fraud pentagon is proxied by seven variables consist of three variables of pressure elements (financial target, financial stability, external pressure), one variable of opportunity element (ineffective monitoring), one variable of the element rationalization (change in auditor), one variable of the element capability (change in directors), and one variable of arrogance element (dualism position) are hypothesis to affect the fraudulent financial reporting. Beneish M�Score is used to determine fraudulent financial reporting. The sample were selected using purposive sampling method from 22 listed syariah banking period 2017 until 2020. The hypothesis were tested using logistic regression analyithical method with SPSS software to examine the influence of financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in directors, and dualism position, toward fraudulent financial reporting. The results of this research show that financial target, financial stability external pressure, ineffective monitoring, change in auditor, change in directors, and dualism position does not significantly affect the fraudulent financial reporting.

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