PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BEI 2016-2018

JULITASIA, LIANI and Burhanuddin, Burhanuddin and Aspahani, Aspahani (2020) PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BEI 2016-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to examine the influence of fraud pentagon in detecting fraudulent financial statements. The independent variables used in this research consisted of fraud pentagon elements represented by certain proxies, such as pressure by financial stability, opportunity by nature of the industry, rationalization by auditor changes, capability by the change of directors, and arrogance by management ownership. The dependent variable used is fraudulent financial statements. The sample was selected using a purposive sampling technique, where the number of samples obtained was 26 companies of infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Analyzing data using multiple linear regression analysis and hypothesis testing using the coefficient of determination test (R2), F-test, and T-test. The results of this research show that only pressure which is proxied by financial stability has a significant positive effect on fraudulent financial statements. Opportunity by nature of the industry, rationalization by auditor changes, capability by the change of directors, and arrogance by management ownership do not affect the fraudulent financial statements. But overall (simultaneous), all variables significantly affect on fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud, Fraud Pentagon, Fraudulent Financial Reporting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6927 not found.
Date Deposited:	26 Aug 2020 02:21
Last Modified:	26 Aug 2020 02:21
URI:	http://repository.unsri.ac.id/id/eprint/33473

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