DETAIL KOLEKSI

Pengaruh fraud pentagon terhadap fraudulent financial statement

5.0


Oleh : Safira Ayu Pakungwati

Info Katalog

Nomor Panggil : 023161020

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Muhammad Nuryatno

Subyek : Accounting;Finance

Kata Kunci : fraud, fraudulent financial statement, fraud pentagon

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2020_TA_AK_023161020_Halaman-Judul.pdf
2. 2020_TA_AK_023161020_Bab-1.pdf 12
3. 2020_TA_AK_023161020_Bab-2.pdf
4. 2020_TA_AK_023161020_Bab-3.pdf
5. 2020_TA_AK_023161020_Bab-4.pdf
6. 2020_TA_AK_023161020_Bab-5.pdf
7. 2020_TA_AK_023161020_Daftar-Pustaka.pdf
8. 2020_TA_AK_023161020_Lampiran.pdf

P Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam fraudpentagon yakni financial target, financial stability, external pressure, innefectivemonitoring, change in auditor, change in directors, dan frequent number of CEO’spicture terhadap indikasi kecurangan laporan keuangan. Model regresi logistikdigunakan untuk penelitian ini. Perusahaan sampel yang terlibat dalam penelitian inididapatkan dari survei perusahaan perbankan yang terdaftar di bursa efek Indonesia.Data tersebut mencakup periode tiga tahun dari tahun 2016 sampai 2018. Hasilnyaadalah variabel external pressure berpengaruh positif terhadap kecurangan laporankeuangan. Sedangkan variabel financial target, financial stability, ineffectivemonitoring, change in auditor, change in director, dan frequent number of CEO’spicture tidak berpengaruh terhadap kecurangan laporan keuangan

T The purpose of this study was to determinate the effect of fraud pentagon withfraudulent financial statement. The variables used in this study are financial target,financial stability, external pressure, innefective monitoring, change in auditor,change in directors, dan frequent number of CEO’s picture in detecting statementfinancial fraud. The sample of company was the banking company that’s listed inBursa Efek Indonesia. The sample is for 3 years which was from 2016 until 2018.The result from this study is that the external pressure variable has a significantpositive effect on fraudulent financial statement while the financial target, financialstability, ineffective monitoring, change in auditor, change in director, and frequentnumber of CEO’s picture did not have a significant effect on fraudulent financialstatement

Bagaimana Anda menilai Koleksi ini ?