RAHMAWATI, RISKA SEPTIYANA (2020) Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting (studi empiris pada perusahaan yang terdaftar dalam jakarta islamic index di bursa efek indonesia tahun 2014-2018). Sarjana thesis, UMK.

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Abstrak

Penelitian ini bertujuan untuk mengetahui faktor-faktor fraudulent financial reporting dengan menggunakan analisis fraud pentagon. Penelitian ini menganalisis pengaruh financial target, financial stability, external pressure, institutional ownership, liquidity, ineffective monitoring, quality of external auditor, nature of industry, change in auditor, auditor’s opinion, total accrual ratio, change in directors, proportion of the independent commissioners, frequent number of CEO’s picture, CEO duality pada fraudulent financial reporting. Sampel penelitian berjumlah 65 perusahaan yang termasuk dalam Jakarta Islamic index pada periode 2014-2018. Sumber data penelitian ini adalah data sekunder berupa laporan tahunan di situs resmi Bursa Efek Indonesia. Pengujian penelitian ini menggunakan metode regresi logistik. Hasil penelitian ini menunjukkan bahwa pengaruh pressure (financial target) berpengaruh negatif terhadap fraudulent financial reporting, dan rationalization (auditor’s opinion), capability (change in directors, proportion of the independent commissioners), arrogance (frequent number of CEO’s picture) berpengaruh positif terhadap fraudulent financial reporting. Sedangkan (financial stability, external pressure, institutional ownership, liquidity), opportunity (ineffective monitoring, quality of external auditor), rationalization (change in auditor, total accrual ratio), arrogance (CEO duality) tidak berpengaruh terhadap fraudulent financial reporting.

Item Type:	Skripsi/ Thesis (Sarjana)
Dosen Pembimbing:	1. Dwi Soegiarto, SE, MM 2. Dianing Ratna Wijayani, SE., M.Si, Akt
Kata Kunci:	Fraud, Fraud Pentagon, Fraudulent Financial Reporting.
Subjects:	Ilmu-ilmu Sosial > Keuangan
Program Studi:	Fakultas Ekonomi > Akuntansi (S1)
Depositing User:	Mr Firman Al Mubaroq
Date Deposited:	25 Jun 2021 19:57
Last Modified:	25 Jun 2021 19:57
URI:	http://eprints.umk.ac.id/id/eprint/14296

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