Pengaruh Fraud Pentagon Theory dalam Mendeteksi Financial Statement Fraud pada Perusahaan BUMN Tahun 2020-2024

Reffi Zahara Anggraini; Abdillah Arif Nasution; Risanty; Yuni Lestari Br Sitepu

doi:10.71456/sur.v5i1.2560

Authors

Reffi Zahara Anggraini* Universitas Sumatera Utara
Abdillah Arif Nasution Universitas Sumatera Utara
Risanty Universitas Sumatera Utara
Yuni Lestari Br Sitepu Universitas Sumatera Utara

DOI:

https://doi.org/10.71456/sur.v5i1.2560

Keywords:

Fraud Pentagon Theory, Financial Statement Fraud, Pressure, Opportunity, Rationalization, Capability, Arrogance, BUMN

Abstract

Kecurangan laporan keuangan (financial statement fraud) masih menjadi permasalahan penting pada perusahaan Badan Usaha Milik Negara (BUMN) karena dapat menurunkan kredibilitas informasi keuangan, merugikan pemangku kepentingan, serta mengurangi kepercayaan publik. Penelitian ini bertujuan untuk menganalisis pengaruh elemen Fraud Pentagon Theory yang terdiri atas pressure, opportunity, rationalization, capability, dan arrogance dalam mendeteksi financial statement fraud pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal dan data sekunder yang bersumber dari laporan keuangan serta laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan sampel jenuh dengan melibatkan 30 perusahaan selama lima tahun pengamatan sehingga diperoleh 150 observasi. Financial statement fraud diukur menggunakan F-Score, sedangkan data dianalisis dengan regresi data panel menggunakan EViews 12. Hasil pemilihan model menunjukkan bahwa Random Effect Model merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa secara simultan pressure, opportunity, rationalization, capability, dan arrogance berpengaruh signifikan terhadap financial statement fraud. Secara parsial, pressure dan opportunity berpengaruh positif dan signifikan, sedangkan rationalization, capability, dan arrogance tidak berpengaruh signifikan. Nilai Adjusted R-squared sebesar 0,690640 menunjukkan bahwa model mampu menjelaskan 69,06% variasi financial statement fraud. Temuan ini menegaskan bahwa tekanan pencapaian kinerja keuangan dan peluang manipulasi menjadi faktor yang lebih relevan dalam mendeteksi risiko kecurangan laporan keuangan pada perusahaan BUMN, sehingga penguatan pengendalian internal dan pengawasan terhadap pencapaian target keuangan serta akun yang rentan dimanipulasi perlu menjadi perhatian utama.

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