PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2018-2023

Mia, Riyanti (2025) PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2018-2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Hal yang menjadi alasan manajemen melakukan tindakan kecurangan (fraud) yaitu agar perusahaan dinilai baik dan perusahaan dapat mencapai target tahunan. Penelitian ini bertujuan untuk mengetahui pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Dengan Komite Audit Sebagai Variabel Moderasi Pada Bank Umum Syariah. Metodologi dalam penelitian ini yaitu kuantitaif deskriptif, dengan menggunakan data sekunder laporan keuangan bank umum syariah di Indonesia periode 2018-2023. Teknik analisis data digunakan dengan Moderate Regression Analysis (MRA) dan uji hipotesis. Terdapat 5 sampel yang terpilih untuk di lakukan penelitian dari Bank Umum Syariah Indonesia. Hasil penelitian Pressure atau tekanan tidak berpengaruh terhadap Fraudulent Financial Reporting pada Bank Umum Syariah perideo 2018-2023. Hal ini dikarenakan pengungkapan melalui perubahan total aset tidak menunjukkan adanya suatu hal yang tidak wajar. Peluang tidak berpengaruh signifikan terhadap Fraudulent Financial Rep orting. Rasionalisasi tidak berpengaruh terhadap Fraudulent Financial Reporting. Kemampuan dan Arogansi berpengaruh terhadap Fraudulent Financial Reporting. Komite audit dalam bank umum syariah tidak dapat memoderasi hubungan antara tekanan, peluangan, dan rasionalisasi terhadap Fraudulent Financial Reporting. Namun komite audit dapat memoderasi hubungan antara kemampuan dan arogansi terhadap Fraudulent Financial Reporting pada bank umum syariah. Kata Kunci : Pressure, Opportunity , komite audit dan Fraudulent Financial Reporting. ABSTRACT The increasing number of cases of accounting scandals in the world has caused various parties to speculate that management has committed fraud in financial reports. The reason why management commits fraud is so that the company is considered good and the company can achieve its annual targets. This research aims to determine the influence of Pentagon Fraud on Fraudulent Financial Reporting with the Audit Committee as a Moderating Variable in Sharia Commercial Banks. The methodology in this research is descriptive quantitative, using secondary data from financial reports of Islamic commercial banks in Indonesia for the 2018-2023 period. The data analysis technique used is Moderate Regression Analysis (MRA) and hypothesis testing. There were 5 samples selected for research from the Indonesian Sharia Commercial Bank. The results of the study showed that Pressure has no effect on Fraudulent Financial Reporting in Islamic Commercial Banks for the period 2018-2023. This is because disclosure through changes in total assets does not indicate anything unusual. Opportunities have no significant effect on Fraudulent Financial Reporting. Rationalization has no effect on Fraudulent Financial Reporting. Ability and Arrogance have an effect on Fraudulent Financial Reporting. The audit committee in Islamic commercial banks cannot moderate the relationship between pressure, opportunities, and rationalization on Fraudulent Financial Reporting. However, the audit committee can moderate the relationship between ability and arrogance on Fraudulent Financial Reporting in Islamic commercial banks. Keywords: Pressure, Opportunity, ability, rationalization , arrogance audit committee and Fraudulent Financial Reporting.

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