Analysis Of The Determinants Of Financial Statement Fraud In Banking Companies On The Indonesia Stock Exchange: The Fraud Pentagon Approach

Authors

  • Christina Christina Universitas Satya Negara Indonesia
  • Natrion Natrion Universitas Satya Negara Indonesia
  • Tagor Darius Sidauruk Universitas Satya Negara Indonesia

DOI:

https://doi.org/10.32493/JABI.v9i2.y2026.p155-172

Keywords:

Financial stability, External pressure, Nature of industry, Ineffective monitoring, Change in auditor, Total accrual ratio, Capability, Financial statement fraud

Abstract

This study aims to analyze financial stability, external pressure, the nature of the industry, ineffective monitoring, changes in auditors, the total accrual ratio, and capability as factors that motivate financial statement fraud. This study focuses on banking companies because the banking sector is synonymous with cases of financial statement fraud and tends to have a high conflict of interest. The study sample consisted of 23 banking companies for the period 2021–2025, totaling 115 observations. The results of this study indicate that the total accrual ratio variable has a positive effect on motivating financial statement fraud. The external pressure variable has a negative effect on motivating financial statement fraud. This study does not prove that financial stability, the nature of the industry, ineffective monitoring, changes in auditors, and capability have an influence on motivating financial statement fraud

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Published

2026-07-01

Issue

Vol. 9 No. 2 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Section

Articles

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Copyright (c) 2026 Christina Christina, Natrion Natrion, Tagor Darius Sidauruk

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