ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-1018)

ANGGARA, M BAYU ZIMI and Saftiana, Yulia and Kalsum, Umi (2022) ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-1018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of the elements of the fraud pentagon on fraudulent financial reporting. The independent variables used in this study are external pressure, financial targets, financial stability, ineffective monitoring, quality of external auditors, change in auditors, change of directors, and frequent number of CEO's picture. While the dependent variable used in this study is fraudulent financial reporting. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2014- 2018. By using purposive sampling method, 125 samples were obtained in this study. The statistical method used is multiple linear regression analysis with hypothesis testing t statistic test, f statistic test, and coefficient of determination. The results of this study indicate that the external auditor quality variable and change in auditor have a significant effect in detecting fraudulent financial reporting.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Pentagon, fraudulent financial reporting, Fraud Score Model
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M Bayu Zimi Anggara
Date Deposited:	23 Sep 2022 08:10
Last Modified:	23 Sep 2022 08:10
URI:	http://repository.unsri.ac.id/id/eprint/79680

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