Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi

This study aims to examine the factors which can affect existence of a fraudulent financial statement that adds back audit committee as moderating variable in study. The will be tested this are theory fraud pentagon consists pressure, opportunity, rationalization, competence and arrogance. research sample used is infrastructure sector listed on Indonesia stock exchange for 2016-2020 period. selection methodused purposive sampling method produced 25 companies with 125 annual reports were processed. In study, hypothesis logistic regression. results empirically pressure effect statement, arrogance have statement. cannot moderate influence statements.
 Keywords: pentagon,