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PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2018)

Wulansari, Riska (2019) PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2018). Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to examine the effect of elements in the fraud pentagon theory toward an indication of the existence of fraudulent financial reporting on company’s banking sector in Indonesian Stock Exchange (IDX) 2017 – 2018. The element of fraud pentagon theory that is used as independent variables is a financial stability, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s picture. The sample is determined by purposive sampling method and the technique of data analysis is multiple linear regression on Statistical Product and Service Solutions (SPSS). The result of this research shows that ineffective monitoring and frequent number of CEO’s picture have effect on fraudulent financial reporting. Meanwhile, the financial stability, Change in auditor, and change in director has no effect on fraudulent financial reporting.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201510170311192
Thesis Advisors: Ahmad Waluya Jati (0706066704), Endang Dwi Wahyuni (0707066301)
Keywords: Beneish M’score, Fraud Pentagon Theory, Fraudulent Financial Reporting
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201510170311192
Date Deposited: 22 Aug 2019 04:27
Last Modified: 22 Aug 2019 04:27
URI : http://eprints.umm.ac.id/id/eprint/50650

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