Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud

This research aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Element fraud pentagon which used on independent variabel is financial stability, external pressure, nature of industry, change on auditor, change of directors, and frequent number of ceo’s pictures. The sample selection method uses purposive sampling in LQ 45 companies on the Indonesia Stock Exchange period 2016-2018. The results of this research show the financial stability affect the disclosure of financial statement fraud. While external pressure, nature of industry, change in auditor, change of directors, and frequent number of ceo’s pictures has no effect on the financial statement fraud