Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Teori Fraud Pentagon

Deviana, Putri Nanda (2019) Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Teori Fraud Pentagon. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

ABSTRACT Financial statement of fraud is intentional or negligent in the financial statements presented not in accordance with general accepted accounting principles. This negligence or intentional nature is material so that it can influence the decisions that will be taken by interested parties. In general, fraud will always occur when there is no previous prevention and detection. Therefore, there are several theories in detecting fraud ranging from fraud triangle theory, diamond fraud theory, to pentagon fraud theory. This study aims to determine whether financial stability, ineffective monitoring, change in auditors, change in directors, and politicians CEO influence financial report fraud on consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. This study uses secondary data obtained through annual reports and company finances with a total of 80 samples after selecting samples using purposive sampling method. Data was then analyzed using multiple linear analysis techniques with SPSS 25 software tools and the results obtained showed that financial stability and change in director had an effect on financial statement fraud. Keywords : Financial Statement Fraud, Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, Politisi CEO

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: PUTRI NANDA DEVIANA
Date Deposited: 18 May 2020 06:37
Last Modified: 18 May 2020 06:37
URI: http://eprints.perbanas.ac.id/id/eprint/6699

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