Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia

Saleh, Ratna Ayu Annisa (2019) Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia. Undergraduate thesis, STIE Perbanas.

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Abstract

Financial statement fraud is a deliberate error in financial statement that can deceive the financial statement user. The purpose of this research is to determine the effect of fraud pentagon toward financial statement fraud using f-score model to mining companies in Indonesia. Fraud pentagon measured by pressure which is proxied by financial stability, opportunity is proxied by nature of industry, rationalization is proxied by change in auditor, capability is proxied by change in director and arrogance is proxied by political relations. The sample consists of 193 mining companies listed on the Indonesian Stock Exchange in the 2014-2018 period. The method of sampling used random sampling. In this research, the hypothesis were analyzed using multiple regression analysis with SPSS 23. The result of this research is financial stability and change in auditor have significant influence toward financial statement fraud. Meanwhile the other variabel do not have a signifcant effect toward financial statement fraud. Keywords: Fraud Pentagon, Financial Statement Fraud, F-Score Model

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RATNA AYU ANNISA SALEH
Date Deposited: 17 Sep 2019 07:55
Last Modified: 15 Oct 2019 06:57
URI: http://eprints.perbanas.ac.id/id/eprint/4616

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