PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016

DAMAYANI, FITRI and Wahyudi, Tertiarto and Yuniartie, Emylia (2018) PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2016. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to examine empirically the -influence of fraud pentagon on financial statement fraud Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO 's picture. While dependent variable is financial statement fraud Population on this research are infrastructure companies that listed in Indonesian Stock Exhange (/DX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination. The result of this research shaws that nature of industry has significant influence on financial statement fraud. Whereas the other independent variables have no influence on financial statement fraud Simultaneous tesl result shows that independent variables simultaneously have influence on financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial statement fraud,fraud pentagon,fraud score model
Subjects:	H Social Sciences > HG Finance > HG1811-2351 Special classes of banks and financial institutions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Furika Furika
Date Deposited:	01 Aug 2019 08:43
Last Modified:	01 Aug 2019 08:43
URI:	http://repository.unsri.ac.id/id/eprint/1724

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