PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 – 2019)

Septianda Saputri, Harni (2021) PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 – 2019). S1 thesis, akuntansi.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon terhadap Financial Statement Fraud pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Variabel yang di teliti adalah Financial Target, Financial Stability Pressure, External Pressure, Ineffective Monitoring, Nature of Industry, Change in Auditor , Change in Director, Frequent Number of CEO’s Pictures , Political Connection, dan Dualism Position. Financial Statement Fraud dalam penelitian ini diukur dengan F-Score. Sampel penelitian ditentukan dengan teknik purposive sampling, dan didapatkan 110 perusahaan. Analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian membuktikan bahwa secara simultan variabel Financial Target (X1), Financial Stability Pressure (X2), External Pressure (X3), Ineffective Monitoring (X4), Nature of Industry (X5), Change in Auditor (X6), Change in Director (X7), Frequent Number of CEO’s Pictures (X8), Political Connection (X9) dan Dualism Position (X10) berpengaruh terhadap Financial Statement Fraud. Sedangkan secara parsial variabel yang berpengaruh hanya Financial Target (X1), Financial Stability Pressure (X2), External Pressure (X3), Nature of Industry (X5), Change in Director (X7), Political Connection (X9). Kata kunci: Financial Target, Financial Stability Pressure, External Pressure, Ineffective Monitoring, Nature of Industry, Change in Auditor , Change in Director, Frequent Number of CEO’s Pictures , Political Connection, Dualism Position, Financial Statement Fraud

Type: Thesis (S1)
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: HARNI SEPTIANDA SAPUTRI
Date Deposited: 07 Jul 2021 02:48
Last Modified: 07 Jul 2021 02:48
URI: https://repository.unja.ac.id/id/eprint/22473

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