The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia

This study analyzes the effect of fraud pentagon and efficacy F-score model in detecting fraudulent financial reporting Indonesia. The sample used is company’s annual report subject to Financial Service Authority (OJK) sanctions a twofold comparative from companies not same year industry type. was selected using purposive sampling method. data analyzed logistic regression analysis. test results prove that pressure, opportunity, rationalization can be detect bogus reporting. reveal unsuitable for hypothesis testing; consequently, some variables should eliminated. Therefore, has limited usefulness counterfeit Indonesia.
 Keywords: F-Score, accounting fraud, detection, pentagon,