Pengujian Teori Fraud Pentagon Terhadap Fraudelent Financial Reporting ( Studi Empiris Pada Perusahaan-Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) | Perpustakaan Fakultas Ekonomi UM Indonesia

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Pengujian Teori Fraud Pentagon Terhadap Fraudelent Financial Reporting ( Studi Empiris Pada Perusahaan-Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

Suhaeni, Irma - Nama Orang;

The purpose of this study whas to examine the elements of the fraud pentagon theory on fraudelent financial reporting practices. Pentagon fraud is proxied by six variabel consisting of one element of pressure (financial stability, to variables from the opportunity element (effective monitoring and quality of external auditors), one variable from the element of rationalization (change of auditor), one variable from the element of capability (change of company directors) and one variable from the arogance element (frequen number of CEO's picture which is hypotheszed to influence financial statement fraud. The F-Score is used to determine fraudelent financial reporting.
The methode used is descriptive quantitative and the sample was selected using purposive sampling methode from 35 state - owned companies (BUMN) listed on The Indonesia stock exchange (IDX) in the 2017-2019 period. Hypotesis testing used mulitple regression analysis models using SPSS to test the effect of financial stability, effective monitoring, quality of external auditor, turnover of auditor, changes in director, and frequend number of CEO's pictures on fraudelent financial reporting.
the result showed that in effective monitoring had a significan positive effect on fraudelent financial statements. Meanwhile, financial stability, quality of external auditor, turnover auditor, change of company director,and frequent number of CEO's picture did not effect fraudelent financial statements.
keywords : fraud, fraud pentagon, fraudelent financial reporting, F-Score Model

Ketersediaan

AKUNTANSI R 114 SUH p

114AKT2020

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Informasi Detail

Judul Seri: -
No. Panggil: R 114 SUH p
Penerbit: : .,
Deskripsi Fisik: -
Bahasa: Indonesia
ISBN/ISSN: 2020
Klasifikasi: -
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: Neneng Lasmita Susan
Subjek: Auditing
Info Detail Spesifik: 41183403160089
Pernyataan Tanggungjawab: Ari Dewi Cahyati, S.E., M.S.A.

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