Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Indeks BUMN20 IDX Tahun 2015-2018)

Parungky, Priska Putri (2020) Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Indeks BUMN20 IDX Tahun 2015-2018). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Financial reports are the responsibility of management for corporate financial reporting to investors and potential investors. Fraud of financial reports can be detected by using the Fraud Triangle theory. This study aims to detect fraudulent financial reports used Pentagon Fraud analysis (Empirical Study of BUMN companies listed on the IDX 20 BUMN index in 2015-2018). This type of research is explanatory with all BUMN companies listed on IDX for the 2015-2018 period. The sample selection is done by using purposive sampling sample selection techniques with the final result of 20 BUMN companies selected as research samples. The data source is form by secondary data obtained from the financial reports and annual reports of BUMN companies in the 2015-2018 period from the official website of IDX www.idx.co.id. Data analysis was performed using multiple regression analysis techniques by first testing the quality of the data used by doing descriptive analysis and classical assumption tests. Then, proceed with hypothesis testing using the F/Unison test and the T/Partial test. The results showed that only pressure affect the fraudulent financial reports. But simultaneous pressure, opportunity, rationalization, competence/capability, and arrogance together affect the fraudulent financial reports of BUMN companies listed on the IDX BUMN20 index in 2015-2018.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PAR m 6654/2020
Uncontrolled Keywords: fraud, financial reports, BUMN, Pentagon Fraud, pressure, opportunity, rationalization, competence/capability, arrogance
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Erin Triyana
Date Deposited: 22 Apr 2020 03:17
Last Modified: 07 Sep 2020 08:48
URI: http://repository.stieykpn.ac.id/id/eprint/828

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