DETAIL KOLEKSI

Faktor-faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon Pada Perusahaan Sektor Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2015-2017


Oleh : Hanifah Agusputri

Info Katalog

File Jurnal : 00000000000000095916.pdf

Nomor Panggil : 2019_TA_AK_023151167

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Sofie

Subyek : Accounting - Auditing;Fraudulent financial reporting

Kata Kunci : fraud, fraud pentagon, fraudulent financial reporting, f-score model


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151167_Halaman-Judul.pdf 854.92
2. 2019_TA_AK_023151167_Bab-1.pdf 608.87
3. 2019_TA_AK_023151167_Bab-2.pdf 1362.55
4. 2019_TA_AK_023151167_Bab-3.pdf 910.57
5. 2019_TA_AK_023151167_Bab-4.pdf 1062.36
6. 2019_TA_AK_023151167_Bab-5.pdf 388.33
7. 2019_TA_AK_023151167_Daftar-Pustaka.pdf 425.9
8. 2019_TA_AK_023151167_Lampiran.pdf 2612.47

P Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel fraud pentagon, yaitu pressure (financial target, financial stability, dan external pressure), opportunity (ineffective monitoring dan nature of industry), rationalization (change in auditor dan rationalization), competence (pergantian direksi) dan arrogance (frequent number of CEO’s picture) terhadap fraudulent financial reporting yang diukur dengan F-Score Model. Penelitian ini menggunakan data sekunder dan metode purposive sampling, terseleksi ada 201 perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017 sebagai sampel penelitian. Penelitian ini menggunakan analisis regresi logistik dengan menggunakan aplikasi olah data SPSS.Hasil penelitian menunjukkan bahwa financial target dan ineffective monitoring berpengaruh positif terhadap fraudulent financial reporting. Selain itu, external pressure, nature of industry, change in auditor dan rationalization berpengaruh negatif terhadap fraudulent financial reporting. Sedangkan financial stability, pergantian direksi dan frequent number of CEO’s picture tidak berpengaruh terhadap fraudulent financial reporting.

T This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Exchange in period of 2015-2017 as research sample. This research used logistic regression analysis by using data processing application of SPSS.The result showed that financial target and ineffective monitoring have a positive affect on the fraudulent financial reporting. Furthermore, external pressure, nature of industry, change in auditor and rationalization have a negative affect on fraudulent financial reporting. While, financial stability, change in directors and frequent number of CEO’s picture have not affected on fraudulent financial reporting.

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