PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

AGUSTINI, RAINA AZARIA and Aspahani, Aspahani and Efriandy, Iwan (2021) PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031381722144_0004076603_0212057205_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031381722144_0004076603_0212057205_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (503kB) | Request a copy
	Text RAMA_62201_01031381722144_0004076603_0212057205_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (280kB) | Request a copy
	Text RAMA_62201_01031381722144_0004076603_0212057205_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (623kB) | Request a copy
	Text RAMA_62201_01031381722144_0004076603_0212057205_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (723kB) | Request a copy
	Text RAMA_62201_01031381722144_0004076603_0212057205_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (751kB) | Request a copy
	Text RAMA_62201_01031381722144.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031381722144_0004076603_0212057205_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (249kB) | Request a copy
	Text RAMA_62201_01031381722144_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9MB) | Request a copy

Abstract

This study aims to determine how the effect of fraud pentagon theory in detecting fraudulent financial statement. There are 5 (five) elements in the Fraud Pentagon Theory, namely pressure, opportunity, rationalization, capability/ability, and arrogance as independent variables. While the dependent variable is financial statement fraud. This study is a quantitative research with secondary data. Population on this research are 48 transportations sub sector companies listed on the Indonesia Stock Exchange (IDX) period 2015-2019 where the sample selection used purposive sampling method. The research sample used 75 samples from 15 companies that met the criteria. The statistical analysis of this research is multiple linear regression analysis using SPSS with hypothesis testing of coefficient of determination, statistic t-test, and statistic F-test. The results of this study shows that there are effects of opportunity, rationalization, and arrogance on fraudulent financial statement, whereasthe pressure and capability/ability have no effect on fraudulent financial statement. Simultaneously the independent variables shows that there is effect on the dependent variable.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kecurangan, Fraud Pentagon Theory, Kecurangan Laporan Keuangan, F-Score
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business H Social Sciences > HF Commerce > HF5387-5387.5 Business ethics H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	RAINA AZARIA AGUSTINI
Date Deposited:	20 Sep 2021 03:35
Last Modified:	20 Sep 2021 03:35
URI:	http://repository.unsri.ac.id/id/eprint/54244

Actions (login required)

View Item