Skripsi
PENGARUH VARIABEL FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DI BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022.
This reasearch purpose to examine the influance of variabel fraud pentagon that contain by pressures, opportunity, rationalzation, capability and arrogance on financial statement fraud uses fraud score. This reasearch uses quantitative method. By using purposive sampling this reasearch contain by 17 companies during five year result 85 sampel. The statistic method is multiple linier regression analysis. The result of this reasearch is pressures, opportunity, rationalzation, capability and arrogance have no influence on financial statement fraud. Keyword : fraud pentagon, financial statement fraud , fraud score