PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN DI INDONESIA (STUDI KASUS DI PERUSAHAAN BUMN SEKTOR KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

PUTRI, WAYAN and Sari, Rela (2023) PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN DI INDONESIA (STUDI KASUS DI PERUSAHAAN BUMN SEKTOR KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test the elements of fraud in the Pentagon fraud theory against indications of fraudulent financial reporting in construction sector companies in Indonesia in 2019-2021. The independent variables used in this study are Pressure, Ability, Rationalization, Opportunity, and Arrogance while the dependent variable used is Financial Reporting Fraud. This study used 54 samples from 22 construction sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted using quantitative methods using secondary data. The secondary data comes from financial reporting downloaded from the company website and IDX. The method of determining the sample using purposive sampling. Data analysis using multiple regression methods. The results of this study indicate that two variables have a significant effect in measuring the occurrence of fraudulent financial reporting, including the variables of pressure and opportunity. Other variables such as ability, rationalization, and arrogance are stated to not affect fraudulent financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fraud pentagon, kecurangan pelaporan keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Wayan Putri
Date Deposited:	24 Aug 2023 06:31
Last Modified:	24 Aug 2023 06:31
URI:	http://repository.unsri.ac.id/id/eprint/127782

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