ANALISIS FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI: KAJIAN EMPIRIS ATAS FRAUD PENTAGON THEORY (PADA PERIODE 2016-2018

REGITA, SYAFIRA and Fuadah, Luk Luk and Meirawati, Eka (2019) ANALISIS FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI: KAJIAN EMPIRIS ATAS FRAUD PENTAGON THEORY (PADA PERIODE 2016-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of pentagon fraud on financial statement fraud. Fraud pentagon consists of five fraud factors, there are pressure, opportunity, rationalization, competence, and arrogance. Pressure measured by financial stability, external pressure, personal financial need, fiancial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor change, competence measured by directors change and arrogance measured by the frequent number of CEO's picture to. While the dependent variable used is financial statement fraud. The theory used in this study is the agency theory. This research observes banking companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Through the purposive sampling method, obtained as many as 36 research samples. The results of this study indicate that (1) financial stability has a significant positive effect on financial statement fraud (2) personal financial need influences the financial statement of fraud has a significant negative effect, and (3) fiancial targets have a significant positive effect on financial statement fraud. while other independent variables do not affect financial statement fraud. Keywords: financial statement fraud, fraud pentagon, earnings management

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	financial statement fraud, fraud pentagon, manajemen laba
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2426 not found.
Date Deposited:	15 Oct 2019 08:02
Last Modified:	15 Oct 2019 08:02
URI:	http://repository.unsri.ac.id/id/eprint/11727

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