ANALISIS FRAUD PENTAGON DALAM MENGANALISIS FRAUDULENT FINANCIAL REPORTING STUDI EMPIRIS PADA PERUSAHAAN TAMBANG DI INDONESIA

CHAIRUNISSA, VINKA and Yusnaini, Yusnaini and Nurullah, Asfeni (2022) ANALISIS FRAUD PENTAGON DALAM MENGANALISIS FRAUDULENT FINANCIAL REPORTING STUDI EMPIRIS PADA PERUSAHAAN TAMBANG DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is to detect fraud through the analysisof the pentagon fraud pentagon. The population used in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. The sample selection method in this study used a purposive sampling method with a total sample of 24 companies. In this study, 2 variables were used, namely fraudulent financial reporting as the dependent variable, while Pressure, Opportunity, Rationalization, Capability, and Arrogance which are the five elements of the fraud pentagon as independent variables. The results of this study indicate that External Pressure (LEV) has a positive effect and produces a significance level that meets the requirements to make the LEV variable affect the potential for fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial reporting, mining companies

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fraud pentagon, fraudulent financial reporting, perusahaan pertambangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Vinka a Chairuniss
Date Deposited:	30 Aug 2022 07:16
Last Modified:	30 Aug 2022 07:16
URI:	http://repository.unsri.ac.id/id/eprint/78115

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