gxceed
← 論文一覧に戻る

Antecedents of Pentagon Fraud against Sustainability Reporting and Behavioral Organization as Intervening

サステナビリティ報告におけるペンタゴン不正の先行要因と組織行動の介在効果 (AI 翻訳)

Sutrisno Sutrisno, Syahril Djaddang, S. Suratno

International Review of Management and Marketing📚 査読済 / ジャーナル2026-03-16#グリーンウォッシュ
DOI: 10.32479/irmm.22872
原典: https://doi.org/10.32479/irmm.22872

🤖 gxceed AI 要約

日本語

本研究は、インドネシアの高等教育機関におけるESG報告の不正の先行要因をペンタゴン不正理論（プレッシャー、機会、正当化、能力、傲慢）を用いて分析。組織行動が介在変数として重要で、プレッシャー、機会、傲慢が直接・間接的に報告品質に影響することを発見。価値に基づくガバナンスとイスラム原則の重要性を強調。

English

This study analyzes antecedents of fraud in ESG reporting in Indonesian higher education institutions using Pentagon Fraud Theory (pressure, opportunity, rationalization, competence, arrogance). Organizational behavior mediates effects; pressure, opportunity, and arrogance directly and indirectly affect reporting quality. Highlights need for value-based governance and Islamic principles.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本への直接の関連性は低いが、ESG報告の不正防止という観点から日本の企業ガバナンスや内部統制の強化に示唆を与える可能性がある。特に、組織行動の重要性は日本の統合報告書やSSBJにも応用可能。

In the global GX context

This paper contributes to the global discourse on ESG fraud, highlighting the role of organizational behavior. While Indonesia-specific, the Pentagon Sustainability Theory can inform international efforts to improve disclosure integrity, relevant to ISSB and CSRD frameworks.

👥 読者別の含意

🔬研究者:Provides empirical test of Pentagon Fraud Theory in ESG context, useful for fraud and sustainability reporting researchers.

🏢実務担当者:Emphasizes the importance of organizational culture and ethics in preventing ESG fraud; may inform internal controls.

🏛政策担当者:Suggests value-based governance principles; could be considered in anti-fraud regulations for sustainability disclosures.

📄 Abstract（原文）

In recent years, sustainability reporting has become a global necessity to ensure transparency, accountability, and ethical behavior in organizations. However, the increasing prevalence of fraudulent practices, particularly in the context of Environmental, Social, and Governance (ESG) disclosures, presents a critical challenge. This study investigates the antecedents of fraud using the Pentagon Fraud Theory comprising pressure, opportunity, rationalization, competence, and arrogance—and examines the mediating role of organizational behavior on the quality of sustainability reporting in Muhammadiyah and Aisyiyah Higher Education Institutions (PTMA) in Indonesia. This quantitative research applies the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to analyze data from 116 PTMA respondents, selected through proportional stratified and purposive sampling. The research model integrates fraud factors as exogenous variables, organizational behavior as an intervening variable, and ESG-oriented sustainability reporting as the endogenous variable. The findings reveal that pressure, opportunity, and arrogance significantly influence ESG reporting, both directly and indirectly through organizational behavior. Meanwhile, rationalization and competence did not show a significant direct effect, but competence had a significant impact when mediated by organizational behavior. Organizational behavior itself had a strong positive effect on the quality of sustainability reporting, underscoring its importance as a mediating factor. These results highlight the need for value-based governance systems rooted in ethics, transparency, and Islamic principles, especially in educational institutions. This study contributes to the development of the Pentagon Sustainability Theory and provides strategic recommendations for building an anti-fraud culture that supports responsible ESG reporting.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。