Analisis Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)
| Main Author: | Fitraningsih.A, Sri Wahyuni |
|---|---|
| Format: | Report NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://repositori.uin-alauddin.ac.id/13833/1/A%20N%20A%20L%20I%20S%20I%20S%20F%20R%20A%20U%20D%20P%20E%20N%20T%20A%20G%20O%20N%20D%20A%20L%20A%20M%20M%20E%20N%20D%20E%20T%20E%20K%20S%20I.pdf http://repositori.uin-alauddin.ac.id/13833/ |
Daftar Isi:
- Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa financial target, financial stability, external pressure, institusional ownership, ineffective monitoring, kualitas auditor eksternal, changes in auditor, pergantian direksi dan frequensi number of CEO’s picture secara simultan berpengaruh terhadap Fraudulent financial reporting. Sedangkan untuk variabel moderating bahwa financial target, Financial stability, external pressure, institutional ownership, ineffective monitoring, change in auditor,pergantian direksi dan CEO tidak dapat dimoderasi oleh komite audit. Sedangka komite audit mampu memoderasi variabel kualitas auditor eksternal terhadap fraudulent financial reporting.