Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

This study examines the effect of financial targets, nature industry, change in auditor, directors, and frequent number’s CEO on fraudulent reporting. The populationHused is a manufacturing companyIthat has been listed Indonesia Stock Exchange (IDX) for 2019-2021 period. data collection technique used this purposive sampling method with sample 65 companies. Data analysis were descriptive statistical logistic regression using SPSS 21. results indicate that targets have significant positife statements. Nature industry directors don’t changes auditors negative statements.
 Keyword : fraud pentagon, statements