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Analisis Model Fraud Pentagon Dalam Pendeteksian Kecurangan Laporan Keuangan

Setiawan, Indra (2018) Analisis Model Fraud Pentagon Dalam Pendeteksian Kecurangan Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to analyze the ability of pentagon fraud theory in detecting financial statement fraud. The dependent variable that used in this study is financial statement fraud, then the independent variable that used in this study is financial stability, financial targets, nature of industry, ineffective monitoring, change in auditor, change in director and frequent number of CEO’s picture. This study use purposive sampling method, then 195 companies acquired as the sample of this study. The type of data that used in this study is secondary data that obtained from Indonesian Stock Exchange for the companies that listing in Indeks Saham Kompas Seratus for the period 2012-2016. The data analysis technique that used is logistic regression analysis from SPSS 23. The result of this study showed that financial stability and nature of industry had significant effect to detecting the financial statement fraud, while financial targets, ineffective monitoring, change in auditor, change in director and frequent number of CEO’s picture does not had significant effect to detecting the financial statement fraud. Keywords : financial statement fraud, fraud pentagon, financial stability, financial targets, nature of industry, ineffective monitoring, change in auditor, change in director, frequent number of CEO’s picture

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: Magang Magang
Date Deposited: 26 Dec 2019 01:24
Last Modified: 26 Dec 2019 01:24
URI: http://eprints.perbanas.ac.id/id/eprint/5749

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