Analisi fraud pentagon dalam mendeteksi kecurangan laporan keuangan
Info Katalog
File Repositori
Nomor Panggil : 2018_TA_AK_023141238
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Deliza Henny
Subyek : Auditing;Anaysis fraud pentagon
Kata Kunci : financial report fraud, restatement of financial statements
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2018_TA_AK_023141238_Halaman-judul.pdf | ||
| 2. | 2018_TA_AK_023141238_-Bab-1.pdf | ||
| 3. | 2018_TA_AK_023141238_-Bab-2.pdf |
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| 4. | 2018_TA_AK_023141238_-Bab-3.pdf |
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| 5. | 2018_TA_AK_023141238_-Bab-4.pdf |
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| 6. | 2018_TA_AK_023141238_-Bab-5.pdf |
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| 7. | 2018_TA_AK_023141238_-Daftar-pustaka.pdf | 4 | |
| 8. | 2018_TA_AK_023141238_-Lampiran.pdf |
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P enelitian ini bertujuan untuk memberikan analisis fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan delapan variabel proksi independen sedangkan variabel dependen yaitu kecurangan laporan keuangan diproksikan dengan penyajian kembali laporan keuangan. Penelitian ini menggunakan sampel dari perusahaan keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Penarikan sampel dari penelitian ini menggunakan metode purposive sampling dan diperoleh 232 sampel. Metode analisis dalam penelitian ini menggunakan metode analisis regresi logistic. Hasil dari penelitian ini menunjukkan bahwa financial target , quality of external auditor dan political connection berpengarih positif terhadap pendeteksian kecurangan laporan keuangan . Di sisi lain financial stability , external presure , ineffective monitoring, change in auditor, change of directors dan frequent number of CEO picture tidak berpengaruh positif terhadap pendeteksian kecurangan laporan keuangan.
T he objective of this research is to provide pentagon fraud analysis in detecting financial report fraud. This study uses eight independent proxy variables while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This study uses a sample of financial companies listed on the Indonesia Stock Exchange during the 2014-2016 period. Sampling from this study uses purposive sampling method and obtained 232 samples. The method of analysis in this study uses logistic regression analysis method. The results of this study indicate that the financial target, quality of external auditors and political connections have a positive effect on the detection of financial statement fraud. On the other hand, financial stability, external presure, ineffective monitoring, change in auditor, change of directors and CEO frequent picture have no positive effect on the detection of financial statement fraud
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