PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2018)
| Main Author: | Wulansari, Riska |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50650/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/50650/2/BAB%20I.pdf http://eprints.umm.ac.id/50650/3/BAB%20II.pdf http://eprints.umm.ac.id/50650/4/BAB%20III.pdf http://eprints.umm.ac.id/50650/5/BAB%20IV.pdf http://eprints.umm.ac.id/50650/6/BAB%20V.pdf http://eprints.umm.ac.id/50650/7/LAMPIRAN.pdf http://eprints.umm.ac.id/50650/ |
Daftar Isi:
- This research aims to examine the effect of elements in the fraud pentagon theory toward an indication of the existence of fraudulent financial reporting on company’s banking sector in Indonesian Stock Exchange (IDX) 2017 – 2018. The element of fraud pentagon theory that is used as independent variables is a financial stability, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s picture. The sample is determined by purposive sampling method and the technique of data analysis is multiple linear regression on Statistical Product and Service Solutions (SPSS). The result of this research shows that ineffective monitoring and frequent number of CEO’s picture have effect on fraudulent financial reporting. Meanwhile, the financial stability, Change in auditor, and change in director has no effect on fraudulent financial reporting.