Fraudulent financial reporting ,pengujian teori fraud pentagon pada badan usaha milik negara (bumn) dalam periode 2013 â€“ 2016

DETAIL KOLEKSI

Fraudulent financial reporting ,pengujian teori fraud pentagon pada badan usaha milik negara (bumn) dalam periode 2013 â€“ 2016

Oleh : Putri Zaen Patma Sari Irawan

Info Katalog

Nomor Panggil : 2018_TA_AK_023142229

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Christina Dwi Astuti

Subyek : Financial accounting;Operational definition of variables and measurements

Kata Kunci : fraudulent financial reporting, fraud, dan fraud pentagon theory.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2018_TA_AK_023142229_Halaman-judul.pdf
2.	2018_TA_AK_023142229_Bab-1.pdf
3.	2018_TA_AK_023142229_Bab-2.pdf
4.	2018_TA_AK_023142229_Bab-3.pdf
5.	2018_TA_AK_023142229_Bab-4.pdf
6.	2018_TA_AK_023142229_Bab-5.pdf
7.	2018_TA_AK_023142229_Daftar-pustaka.pdf
8.	2018_TA_AK_023142229_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji pengaruh financial stability, financial target, external pressure, institutional ownership, ineffective monitoring, change in auditor, pergantian direksi, dan ownerhip by management terhadap fraudulent financial reporting yang terdaftar di Bursa Efek Indonesia maupun yang tidak terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2016. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN). Total sampel dalam penelitian ini adalah 22 perusahaan dengan 4 tahun penelitian. Dengan menggunakan metode purposive sampling, terdapat 88 laporan keuangan dan laporan tahunan. Hipotesis diuji dengan metode analitis regresi logistik.Hasil penelitian ini menunjukkan bahwa financial stability, financial target dan change in auditors berpengaruh terhadap fraudulent financial reporting. Sedangkan external pressure, institutional ownership, ineffective monitoring, pergantian direksi, and Ownership by Management tidak berpengaruh terhadap fraudulent financial reporting.

T This research aims to test the influence of financial stability, financial targets, external pressure, institutional ownership, ineffective monitoring, change in auditor, the Board of Directors, and a turnover of ownerhip by management against fraudulent financial reporting that is listed on the Indonesia stock exchange as well as those not listed on the Indonesia stock exchange (idx) during the period of 2013-2016. The population of this research is the State-owned enterprises (SOEs). The total sample in this research is the 22 companies with 4 years of research. By using purposive sampling method, there are 88 financial reports and annual reports. The hypothesis was tested with the method of analytical regression logistic.The results of this study indicate that financial stability, financial targets and change in auditors have effect to fraudulent financial reporting. While the external pressure, institutional ownership, ineffective monitoring, the turnover of the Board of Directors, and Ownership by Management have no effect against fraudulent financial report