Analisis Pentagon Fraud Theory Dalam Mendeteksi Fraudulent Financial Reporting (Studi Kasus Pada Sub Sektor Transportasi Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018)

Yunita, Herlina Ika (2019) Analisis Pentagon Fraud Theory Dalam Mendeteksi Fraudulent Financial Reporting (Studi Kasus Pada Sub Sektor Transportasi Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The aim of this study is to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. It include pressure that financial targets, financial stability, external pressure, institutional ownership, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, and duality CEO. The indication of fraudulent financial reporting as dependent variable. Sample were selected using purposive sampling method from 175 mining companies listed in Indonesia Stock Exchange during year period 2014 – 2018, resulted in 70 firm-observation. Data analysis was conducted using the logistic regression method. The results of this study show that the change of directors are significant in detecting the occurrence of fraudulent financial reporting. Keyword: Fraud, Fraud pentagon, Fraudulent financial reporting, Transportation Sector

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: HERLINA IKA YUNITA
Date Deposited: 21 Oct 2019 05:14
Last Modified: 30 Oct 2019 09:31
URI: http://eprints.perbanas.ac.id/id/eprint/5028

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