FRAUDULENT FINANCIAL REPORTING DARI PERSPEKTIF FRAUD PENTAGON TEORI: STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS DI INDONESIA

Muhammad Iqbal Maqdis, . (2023) FRAUDULENT FINANCIAL REPORTING DARI PERSPEKTIF FRAUD PENTAGON TEORI: STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (196kB)
[img] Text
AWAL.pdf
Download (973kB)
[img] Text
BAB 1.pdf
Download (427kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (833kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (717kB)
[img] Text
BAB 5.pdf
Download (321kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (454kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (325kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (2MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (12MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (549kB)

Abstract

This study aims to determine the correlation of financial targets, ineffective monitoring, auditor changes, director changes and political connections with fraudulent financial reporting. The population of this research is manufacturing companies in the consumer goods sector for the 2017-2021 period. This study used secondary data by obtaining 115 research samples. This type of research is quantitative research. Research data were analyzed by logistic regression method using a significance level of 5%. The results of the study show that financial targets are not correlated with fraudulent financial reporting, next for ineffective supervision has a significant negative correlation with fraudulent financial reporting. Furthermore, a change of auditors has a significant and positive correlation with fraudulent financial reporting. Meanwhile, change in director and political connections do not have a significant correlation with fraudulent financial reporting.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112113] [Pembimbing: Donny Maha Putra] [Penguji 1: Panubut Simorangkir] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Financial Target, Ineffective Monitoring, Change in Auditor, Change in Director, Political Connection and on Fraudulent Financial Reporting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Iqbal Maqdis
Date Deposited: 30 Jan 2023 07:50
Last Modified: 30 Jan 2023 07:50
URI: http://repository.upnvj.ac.id/id/eprint/22299

Actions (login required)

View Item View Item