Mendeteksi Fraudulent Financial Reporting di sektor Perbankan Indonesia Perspektif Fraud Pentagon
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Abstract
Penelitian ini bertujuan menganalisis pengaruh elemen Fraud Pentagon terhadap fraudulent financial reporting pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan. Sampel terdiri atas 44 perusahaan perbankan (220 observasi) yang dipilih menggunakan purposive sampling dan dianalisis menggunakan regresi logistik dengan STATA 17. Hasil penelitian menunjukkan bahwa hanya pressure berpengaruh negatif signifikan terhadap fraudulent financial reporting, sedangkan opportunity, rationalization, capability, dan arrogance tidak berpengaruh karena proksi yang digunakan belum sepenuhnya merepresentasikan kondisi aktual yang mendorong terjadinya kecurangan. Temuan ini menunjukkan bahwa pada industri perbankan, pressure berupa leverage yang tinggi mendorong pengawasan regulator yang lebih intensif sehingga memperkecil peluang terjadinya fraudulent financial reporting. Implikasi penelitian ini menunjukkan bahwa penguatan mekanisme pengawasan eksternal dan kepatuhan terhadap regulasi menjadi faktor penting dalam menekan risiko fraudulent financial reporting pada perusahaan perbankan, sementara penerapan Fraud Pentagon dalam sektor ini masih memiliki keterbatasan sehingga perlu dipertimbangkan bersama faktor tata kelola dan karakteristik industri lainnya.
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