Pengaruh elemen fraud pentagon terhadap kecurangan laporan keuangan

DETAIL KOLEKSI

Pengaruh elemen fraud pentagon terhadap kecurangan laporan keuangan

Oleh : Ainina Nur Azizah

Info Katalog

Nomor Panggil : 023002014004

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Deliza Henny

Subyek : Fraud;Financial statements

Kata Kunci : fraud, fraud pentagon, kecurangan laporan keuangan, pressure, opportunity, rationalization, capabili

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023002014004_Halaman-Judul.pdf	14
2.	2023_TA_SAK_023002014004_Lembar-Pengesahan.pdf	6
3.	2023_TA_SAK_023002014004_Bab-1-Pendahuluan.pdf	10
4.	2023_TA_SAK_023002014004_Bab-2-Tinjauan-Pustaka.pdf	19
5.	2023_TA_SAK_023002014004_Bab-3-Metode--Penelitian.pdf	12
6.	2023_TA_SAK_023002014004_Bab-4-Analisis-dan-Pembahasan.pdf	20
7.	2023_TA_SAK_023002014004_Bab-5-Kesimpulan.pdf	4
8.	2023_TA_SAK_023002014004_Daftar-Pustaka.pdf	2
9.	2023_TA_SAK_023002014004_Lampiran.pdf	33

Abstrak
Abstract

P enelitian ini memiliki tujuan guna menguji pengaruh elemen fraud pentagon terhadapkecurangan laporan keuangan. Penelitian ini menggunakan 6 variabel yaitu pressuredengan proksi external pressure, opportunity dengan proksi ineffective monitoring,rationalization dengan proksi change in auditor, capability dengan proksi change ofdirector, arrogancy dengan proksi frequent Number of CEOâ€™s picture dan Ownershipby Management.Penelitian ini menggunakan motode kuantitatif dan bersumber dari data sekunder.Sampel yang digunakan berjumlah 132 perusahaan sektor consumer non cyclicalspada Bursa Efek Indonesia pada tahun 2018-2021. Teknik yang digunakan yaitupurposive sampling. Hasil yang diperoleh dalam penelitian yaitu External Presure,Ineffective Monitoring, dan Change of Director berpengaruh positif terhadapkecurangan laporan keuangan. Change in Auditor dan Frequent Number of CEOâ€™sPicture tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, sertaOwnership by Management berpengaruh negative terhadap kecurangan laporankeuangan.

T his research aims to analyze the effect of fraudulent management elements onfraudulent financial statement. This research uses 6 variables, which is pressure as aproxy for external pressure, opportunity as a proxy for ineffective supervision,rationalization as a proxy for auditor turnover, capability as a proxy for directorturnover, arrogance as a proxy for frequent number of CEO images and ownership bymanagement.This research uses a quantitative method and is sourced from secondary data. Thesample used was 132 of consumer non-cyclicals sector companies on the IndonesiaStock Exchange in 2018-2021. The technique used is purposive sampling. The resultsobtained in this research, while External Pressure, Ineffective Monitoring, and Changeof Director have a positive effect on fraudulent financial statements. Change inAuditor and Frequent Number of CEO's Picture have no significant effect onfraudulent financial statements, and Ownership by Management has a negative effecton fraudulent financial statements.