KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA : ANALISIS TEORI FRAUD PENTAGON

MUNIR, HAIKAL ALFARIZ and Dewi, Kencana and Yusnaini, Yusnaini (2020) KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA : ANALISIS TEORI FRAUD PENTAGON. Undergraduate thesis, Sriwijaya University.

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Abstract

Financial statements are important component in a company because it relates to management as the party responsible for financial performance that will be reported to stakeholders. However, sometimes management covers the actual situation so that the performance looks positive at the eyes of stakeholders by committing financial reporting fraud. This study aims to determine the effect of pressure, opportunity, rationalization, competence & arrogance on financial reporting fraud. This research uses panel data regression analysis using eviews 10. software. The data used in this study is secondary data. The results showed that the arrogance variable had a significant effect on financial reporting fraud, but the pressure, opportunity, rationalization & competence variables did not significantly influence financial reporting fraud and all independent variables of the study did not influence financial reporting fraud simultaneously. Keywords: Fraudulent Financial Reporting, Fraud Pentagon, Mining Sector Companies

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan Pelaporan Keuangan, Fraud Pentagon, Perusahaan Sektor Pertambangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6265 not found.
Date Deposited:	29 Jun 2020 07:40
Last Modified:	29 Jun 2020 07:40
URI:	http://repository.unsri.ac.id/id/eprint/30903

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