Putra, Aryo Laksana (2021) Deteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon pada Perusahaan Milik Negara (BUMN). Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to analyze fraudulent financial statements using the fraud pentagon analysis. The independent variables used in this study are pressure proxied by financial targets and external pressure, opportunity proxied by ineffective monitoring, rationalization proxied by auditor change, ability proxied by change of directors and arrogance proxied by CEO duality. The dependent variable used in this study is financial statement fraud. Sampling using purposive sampling technique by obtaining a sample of 118 state-owned companies (BUMN) listed on the Indonesia Stock Exchange in 2015-2020. Data analysis used SPSS 25 with data analysis technique using logistic regression method. The results show that the elements of the fraud pentagon, namely pressure proxied by external pressure and opportunities proxied by ineffective monitoring have an effect on financial statement fraud, but the results obtained are inversely proportional to pressure proxied by financial targets, rationalization proxied by auditor change, ability proxied by the change of directors and arrogance as proxied by CEO duality has no effect on fraudulent financial statements. Keywords: Financial Statement Fraud, financial target, external pressure, ineffective monitoring, auditor change, director change, CEO duality.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ARYO LAKSANA PUTRA |
| Date Deposited: | 22 Oct 2021 08:34 |
| Last Modified: | 27 Oct 2021 04:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8302 |
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