PENGARUH VARIABEL FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DI BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022.

FALINOV, PEKA and Fuadah, Luk Luk and Kalsum, Umi (2024) PENGARUH VARIABEL FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DI BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This reasearch purpose to examine the influance of variabel fraud pentagon that contain by pressures, opportunity, rationalzation, capability and arrogance on financial statement fraud uses fraud score. This reasearch uses quantitative method. By using purposive sampling this reasearch contain by 17 companies during five year result 85 sampel. The statistic method is multiple linier regression analysis. The result of this reasearch is pressures, opportunity, rationalzation, capability and arrogance have no influence on financial statement fraud. Keyword : fraud pentagon, financial statement fraud , fraud score

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fraud pentagon, kecurangan laporan keuangan, fraud score
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Peka Falinov
Date Deposited:	18 Jul 2024 04:26
Last Modified:	18 Jul 2024 04:26
URI:	http://repository.unsri.ac.id/id/eprint/151631

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