Shafa Falbiah, . (2022) PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2017-2020. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (176kB) |
|
Text
AWAL.pdf Download (712kB) |
|
Text
BAB 1.pdf Download (275kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (632kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (389kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (477kB) |
|
Text
BAB 5.pdf Download (253kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (217kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (156kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (687kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (14MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (577kB) |
Abstract
This research is a quantitative approach to analyze the fraud pentagon on the possibility of fraudulent financial reporting. The theory is measured by pressure (financial targets), opportunity (ineffective monitoring), rationalization (change in auditor), competence (change of directors), and arrogance (frequent number of CEO’s picture). This research is to collect samples using purposive sampling method. The sample includes 19 state-owned companies listed on the IDX in 2017- 2020. This research uses secondary data for research sources, namely data obtained from notes or books of financial statements or annual reports published by companies, magazines, government reports, articles and/or other forms. This research uses logistic regression analysis with a significance level of less than 5%. The results shown in this research indicate that the financial target variables, ineffective monitoring, changes in auditor, changes of directors, and the frequent number of CEO’s picture have no effect toward the fraudulent financial reporting. This is due to the significance level obtained is more than 5%.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112029] [Pembimbing: Wahyu Ari Andriyanto] [Penguji 1: Donny Maha Putra] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Keyword: Fraudulent financial reporting, Fraud Pentagon. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Shafa Falbiah |
| Date Deposited: | 12 Aug 2022 03:18 |
| Last Modified: | 12 Aug 2022 03:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/19044 |
Actions (login required)
 |
View Item |