PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORANKEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016

The purpose of this research is to examine empirically the -influence of fraud pentagon on financial statement fraud Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO 's picture. While dependent variable is financial statement fraud Population on this research are infrastructure companies that listed in Indonesian Stock Exhange (/DX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination. The result of this research shaws that nature of industry has significant influence on financial statement fraud. Whereas the other independent variables have no influence on financial statement fraud Simultaneous tesl result shows that independent variables simultaneously have influence on financial statement fraud.