HANDAYANI, NIKA (2019) Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting (studi empiris pada perusahaan manufaktur, perbankan, dan property real estate yang terdaftar di bursa efek indonesia tahun 2013-2017). Update Test thesis, UMK.

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Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh financial stability, financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, rationalization, audit opinion, change in director, dan frequent number of CEO’s picture terhadap fraudulent financial reporting. Populasi dalam penelitian ini adalah perusahaan manufaktur, perbankan, property real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017 dengan metode purposive sampling dan didapat 210 sampel. Metode analisis yang digunakan yaitu analisis regresi logistik dengan bantuan progam pengolahan statistik SPSS 23. Hasil penelitian ini menunjukkan bahwa financial stability, financial target, external pressure, ineffectie monitoring, nature of industry, change in auditor, rationaization, change in director, dan frequent number of CEO’s picture tidak berpengaruh terhadap fraudulent financial reporting, audit opinion berpengaruh terhadap fraudulent financial reporting.

Item Type:	Skripsi/ Thesis (Update Test)
Dosen Pembimbing:	dosen pembimbing 1 Dr. Dra. Hj. Ponny Harsanti, M.Si, Akt dosen pembimbing 2 Dianing Ratna W, SE, M.Si, Ak
Kata Kunci:	fraud, fraud pentagon, fraudulent financial reporting.
Subjects:	Ilmu-ilmu Sosial > Perdagangan. Perniagaan > Akuntansi. Perbukuan. Ilmu-ilmu Sosial > Keuangan Publik > Akuntansi publik. Audit
Program Studi:	Fakultas Ekonomi > Akuntansi (S1)
Depositing User:	Mr Firman Al Mubaroq
Date Deposited:	29 Jul 2020 00:59
Last Modified:	29 Jul 2020 00:59
URI:	http://eprints.umk.ac.id/id/eprint/12220

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