Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan

Kusumawardani, Diyanita Berti (2018) Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to determine the potential of financial reporting fraud by using pentagon fraud analysis. There are 5 factors that can influence financial reporting fraud, including financial targets, effectiveness monitoring, changes in auditor, changes in directors, and managerial ownership. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2016. The sample selection method uses purposive sampling method. Based on the established criteria, a sample of 48 manufacturing companies was obtained. Hypothesis testing method uses Partial Least Square (PLS). The results of this study indicated that effectiveness monitoring has a significant negative effect on financial reporting fraud and management ownership has a significant positive effect on financial reporting fraud. Whereas financial targets, changes in auditor, changes in directors have no effect on financial reporting fraud.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number KUS f 404/2018
Uncontrolled Keywords: pentagon fraud, fraud financial reporting
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Manajemen
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 02:12
Last Modified: 05 Jul 2019 02:12
URI: http://repository.stieykpn.ac.id/id/eprint/212

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