ANALISIS FRAUD PENTAGON TERHADAP FRUDULENT FINANCIAL REPORTING

Sigit Imam Sugiharto, . (2021) ANALISIS FRAUD PENTAGON TERHADAP FRUDULENT FINANCIAL REPORTING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

	Text AWAL.pdf Download (286kB)
	Text ABSTRAK.pdf Download (113kB)
	Text BAB 1.pdf Restricted to Repository UPNVJ Only Download (141kB)
	Text BAB 2.pdf Restricted to Repository UPNVJ Only Download (369kB)
	Text BAB 3.pdf Restricted to Repository UPNVJ Only Download (369kB)
	Text BAB 4.pdf Restricted to Repository UPNVJ Only Download (271kB)
	Text BAB 5.pdf Download (96kB)
	Text DAFTAR PUSTAKA.pdf Download (135kB)
	Text LAMPIRAN.pdf Download (228kB)
	Text RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (100kB)
	Text HASIL PLAGIARISME.pdf Download (12MB)
	Text HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (12MB)

Abstract

This research is using quantitative study that aims to determine the effect of factors in pentagon fraud on the possibility of financial reporting fraud. Pentagon fraud theory is measured by pressure (financial target, and financial stability), opportunity (ineffective monitoring), rationalization (change in auditor), competence (change of director), and arrogance (CEO duality). The method used is purposive sampling. The sampled consisted of 43 company from 44 banking companies listed on the Indonesia Stock Exchange in 2017 – 2019. Data were analyzed using descriptive statistical analysis and logistic regression with some help of programming data using SPSS (Statistical Product and Service Solution) 25th . The result showed that. The results showed that financial targets, financial stability, ineffective monitoring, change in auditors, change of directors, and CEO duality variables have no effect on fraudulent financial reporting.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1610112112] [Penguji II (Pembimbing) : Wisnu Julianto] [Penguji I : Ratna Hindria Dyah Pita Sari] [Ketua Penguji : Yoyoh Guritno]
Uncontrolled Keywords:	Fraud Pentagon, Logistic Regression, Fraudulent Financial Reporting
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	SIGIT IMAM SUGIHARTO
Date Deposited:	13 Dec 2024 05:53
Last Modified:	13 Dec 2024 05:53
URI:	http://repository.upnvj.ac.id/id/eprint/17907

Actions (login required)

View Item