Penelitian ini bertujuan untuk membuat model dalam pendeteksian financial statement fraud. Penelitian ini menguji teori fraud terbaru yaitu fraud pentagon. Teori fraud pentagon memiliki 5 elemen yaitu tekanan (pressure), peluang (opportunity), pembenaran (rationalization), kemampuan (competence), dan keangkuhan (arrogance). Penelitian ini akan menguji setiap elemen fraud pentagon dengan memproksikan setiap elemennya, seperti elemen pertama pressure diproksikan dengan financial target atau target keuangan dan external pressure atau tekanan eksternal. Elemen kedua yaitu opportunity diproksikan dengan ketidakefektifan pengawasan dan kualitas auditor eksternal. Selanjutnya, eleme ketiga adalah rationalization yang akan diproksikan dengan pergantian audior perusahaan, dan elemen keempat competence diproksikan dengan pergantian direksi. Elemen kelima atau elemen terakhir yaitu arrogance diproksikan dengan CEO duality atau terdapatnya jabatan ganda seorang CEO dalam perusahaan. Pada penelitian ini hanya financial target yang dapat mendeteksi adanya financial statement fraud.

This study aims to model in detecting financial statement fraud. This study examines the latest theory of fraud, namely the Pentagon fraud. Pentagon fraud theory has 5 elements, namely pressure, opportunity, rationalization, ability (competence), and arrogance. This study will test each element of the pentagon fraud by proxizing each element, such as the first element of pressure proxied by financial targets or financial targets and external pressure or external pressure. The second element, namely opportunity, is proxied by the ineffectiveness of supervision and the quality of external auditors. Furthermore, the third element is rationalization which will be proxied by the audior change of company, and the fourth element of competence proxied by the change of directors. The fifth or final element, arrogance, is proxied by CEO duality or the presence of multiple CEO positions in the company. In this study only financial targets can detect financial statement fraud. Keyword : fraud pentagon, financial statement fraud, financial target, external pressure, ineffective monitoring, the quality of external auditors, change in auditor, change of directors, and CEO duality.

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