Afifah Sentani Rahma Nia Luhri, . (2021) PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence and arrogance moderated by the audit committee on fraudulent financial statements in 47 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Based on the results of the test and analysis, it can be concluded that opportunities, rationalization, competence, and arrogance have no effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Meanwhile, pressure has a significant positive effect on fraudulent financial statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1710112069] [Ketua Penguji : Lidya Primta Surbakti] [Penguji I : Aniek Wijayanti] [Penguji II (Pembimbing) : Ayunita Ajengtiyas S. Mashuri] |
| Uncontrolled Keywords: | Fraud Pentagon, Fraudulent Financial Reporting, Audit Committee, Beneish M-Score. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Afifah Sentani Rahma Nia Luhri |
| Date Deposited: | 09 Jul 2021 16:22 |
| Last Modified: | 09 Jul 2021 16:22 |
| URI: | http://repository.upnvj.ac.id/id/eprint/10117 |
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