Pengaruh fraud pentagon terhadap pendeteksian fraudulent statement pada perusahaan lq45

DETAIL KOLEKSI

Pengaruh fraud pentagon terhadap pendeteksian fraudulent statement pada perusahaan lq45

Oleh : Hanna Daniella

Info Katalog

Nomor Panggil : 2018_TA_AK_023142209

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Muzakir

Subyek : Auditing;Operational definition of variables and measurements

Kata Kunci : audit, fraud, fraud pentagon, fraudulent statement.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023142209_Halaman-judul.pdf	13
2.	2018_TA_AK_023142209_Bab-1.pdf	-1
3.	2018_TA_AK_023142209_Bab-2.pdf
4.	2018_TA_AK_023142209_Bab-3.pdf
5.	2018_TA_AK_023142209_Bab-4.pdf
6.	2018_TA_AK_023142209_Bab-5.pdf
7.	2018_TA_AK_023142209_Daftar-pustaka.pdf	3
8.	2018_TA_AK_023142209_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk meneliti pengaruh Fraud Pentagon berdasarkan Change in Auditor, Financial Stability, Financial Target, External Pressure, Personal Financial Need, Nature of Industry, Ineffective Monitoring, Frequent Number of CEOâ€™s Picture, dan Change in Director terhadap Fraudulent Statement. Variabel independen dalam penelitian ini adalah Change in Auditor, Financial Stability, Financial Target, External Pressure, Personal Financial Need, Nature of Industry, Ineffective Monitoring, Frequent Number of CEOâ€™s Picture, dan Change in Director. Sedangkan variable dependen dalam penelitian ini adalah Fraudulent Statement. Sampel yang digunakan dalam penelitian ini adalah daftar perusahaan LQ45 Bursa Efek Indonesia per Agustus 2017, dengan syarat perusahaan terdaftar per 31 Desember 2012 dengan periode pemeriksaan tahun 2013-2016 sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan Regresi Data Panel dengan menggunakan EViews 10. Hasil penelitian ini menunjukan bahwa secara parsial hanya variabel Financial Stability, Financial Target, dan Nature of Industry yang berpengaruh signifikan terhadap Fraudulent Statement. Sedangkan variabel Change in Auditor, External Pressure, Personal Financial Need, Ineffective Monitoring, Frequent Number of CEOâ€™s Picture, dan Change in Director tidak berpengaruh signifikan terhadap Fraudulent Statement. Secara simultan, Fraud Pentagon berpengaruh signifikan terhadap Fraudulent Statement.

T his study aims to determine the influence of fraud pentagon towards Fraudulent Statement Detections in LQ45 Companies. The independent variables of this study are Change in Auditor, Financial Stability, Financial Target, External Pressure, Personal Financial Need, Nature of Industry, Ineffective Monitoring, Frequent Number of CEOâ€™s Picture, and Change in Director. The dependent variable of this study is Fraudulent Statement. The population used in this study is the companies that were included in Indonesia Stock Exchange LQ45 List on August 2017. Overall samples of this study is 42 companies selected by using purposive sampling method, based on listing date on December 31, 2012 and the year period on 2013-2016. This study uses panel data regression using EViews 10. The results of this study indicates that partially, Financial Stability, Financial Target, and Nature of Industry could affect Fraudulent Statement significantly. While Change in Auditor, External Pressure, Personal Financial Need, Ineffective Monitoring, Frequent Number of CEOâ€™s Picture, and Change in Director did not affect the Fraudulent Statement significantly. The simulant result of this study shows that Fraud Pentagon affects Fraudulent Statement significantly.