PENGARUH VARIABEL FRAUD PENTAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( Studi Empiris Perusahaan Manufaktur Sektor Industri Barang dan Kimia)

BALQIS, NABILAH and Aspahani, Aspahani and Gozali, Efva Oktavina Donata (2020) PENGARUH VARIABEL FRAUD PENTAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( Studi Empiris Perusahaan Manufaktur Sektor Industri Barang dan Kimia). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that used in this research are financial target, external quality auditor, change in auditor, change in directors, and frequent number of CEO’s pictures. While dependent variable is financial statement fraud. Population in this research are manufactures companies that listed in Indonesia Stock Exchange (IDX) during 2016-2018. By using purposive sampling method, there are 75 samples. The statistical method is multiple liner regression analysis, with hypotheses testing of statistic t-tests, statistic f-tests, and coeffiecient of determination. The result of this research show that change in auditors has significant influence on financial statement fraud. Whereas the other independent variables have no influence on financial statement fraud. Simultaneous test result show that independent variables simultaneously have influence on financial statement fraud.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kecurangan Laporan Keuangan, Fraud Pentagon, Fraud Score Model
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 5494 not found.
Date Deposited: 02 Jun 2020 01:44
Last Modified: 02 Jun 2020 01:44
URI: http://repository.unsri.ac.id/id/eprint/28472

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