PENGUJIAN TEORI FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018)
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Institusion
Universitas Katolik Musi Charitas
Author
Immanuel, I Bgus Ketut Yoshua
Subject
H Social Sciences (General)
Datestamp
2022-06-13 09:06:39
Abstract :
This study aims to examine the elements in the Pentagon fraud against fraudulent financial reporting on BUMN listed on the IDX in 2015-2018. The population of this study is the BUMN listed on the IDX in 2015-2018 with a total sample of 60 obtained by purposive sampling method. The data test tool uses SPSS 25 software. The independent variables used in this study are financial targets, financial stability, external pressure, institutional ownership, income smoothing, ineffective monitoring, external auditor quality, auditor turnover, auditor opinion, change of company directors, and frequent of number CEO's picture. The dependent variable in this study is fraudulent financial reporting that is proxied by financial distress. Analysis of the data used is multiple linear regression analysis. The results showed that the three variables that significantly influence fraudulent financial reporting, namely external pressure, institutional ownership, and the quality of external auditors. Keywords: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraudulent Financial Reporting, Altman Z?Score
This study aims to examine the elements in the Pentagon fraud against fraudulent financial reporting on BUMN listed on the IDX in 2015-2018. The population of this study is the BUMN listed on the IDX in 2015-2018 with a total sample of 60 obtained by purposive sampling method. The data test tool uses SPSS 25 software. The independent variables used in this study are financial targets, financial stability, external pressure, institutional ownership, income smoothing, ineffective monitoring, external auditor quality, auditor turnover, auditor opinion, change of company directors, and frequent of number CEO's picture. The dependent variable in this study is fraudulent financial reporting that is proxied by financial distress. Analysis of the data used is multiple linear regression analysis. The results showed that the three variables that significantly influence fraudulent financial reporting, namely external pressure, institutional ownership, and the quality of external auditors. Keywords: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraudulent Financial Reporting, Altman Z?Score
File :
EA-2019-1521016-Cover.pdf
EA-2019-1521016-Abstract.pdf
EA-2019-1521016-Complete.pdf
EA-2019-1521016-Summary_id.pdf
EA-2019-1521016-Tabelofcontent.pdf
EA-2019-1521016-Chapter 1.pdf
EA-2019-1521016-Chapter 2.pdf
EA-2019-1521016-Chapter 3.pdf
EA-2019-1521016-Chapter 4.pdf
EA-2019-1521016-Conclusion.pdf
EA-2019-1521016-Reference.pdf
EA-2019-1521016-Attachment.pdf
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