Apakah Corporate Governance Memoderasi Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting? (Studi Empiris terhadap Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

Riaza, Octaviyani Intan (2020) Apakah Corporate Governance Memoderasi Pengaruh Fraud Pentagon terhadap Fraudulent Financial Reporting? (Studi Empiris terhadap Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine whether corporate governance moderates the effect of the fraud pentagon on fraudulent financial reporting. Components of The Fraud pentagon is pressure, opportunity, rationalization, capability, arrogance. In this study, the fraud pentagon measured by using financial targets, external auditor quality, auditors change, directors change, and the number of CEO’s pictures contained in financial reports. Fraudulent financial reporting in this study was calculated by using Dechow’s f-score. Corporate governance in this study is measured by using the proportion of the board of directors, the board of commissioners, and the audit committees. The sample used in this study is BUMN companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sample used is taken by a purposive sampling method with a total sample of 19 companies under the criteria. Data analysis in this study uses multiple linear regression with the MRA method to test the effect of moderating variables. The result of this study indicates that the components of pressure, opportunity, capability, and arrogance in the fraud pentagon have an influence on fraudulent financial reporting without being moderated by corporate governance, while rationalization proxied by a change of auditors in this study is not proven to affect fraudulent financial reporting. Corporate governance proxied by the proportion of the number of boards of directors from the board of commissioners and audit committee in this study was not proven to moderate the effect of the fraud pentagon on fraudulent financial reporting.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RIA a 6937/2020
Uncontrolled Keywords: Fraud pentagon, corporate governance, fraudulent financial reporting, financial target, external auditor quality, auditors change, directors change, number of CEO’s pictures, Dechow’s f-score.
Subjects: AKUNTANSI > Bank dan Lembaga Keuangan Lain
AKUNTANSI > Akuntansi Sektor Publik
AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Jun 2021 03:33
Last Modified: 03 Jun 2021 03:33
URI: http://repository.stieykpn.ac.id/id/eprint/1175

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