Lestari, Riana Puji (2020) PENGARUH INDIKATOR FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh indikator fraud pentagon dalam mendeteksi kecurangan laporan keuangan menggunakan Model Beneish. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2018 menggunakan teknik purpose sampling diperoleh 48 sampel. Hasil penelitian ini menunjukkan bahwa Pergantian Direktur memiliki pengaruh positif signifikan terhadap fraudulent financial reporting. Variabel Stabilitas Keuangan, Target Keuangan, Kepemilikan Institusional, Tekanan Eksternal, Kondisi Industri, Ketidakefektifan Pengawasan, Pergantian Auditor, serta Frekuensi Kemunculan Foto CEO menunjukkan hasil tidak berpengaruh terhadap fraudulent financial reporting. ABSTRACK This study aims to examine the effect of fraud pentagon indicator in detecting fraudulent financial reporting using the Beneish Model The population in this study are mining companies listed on the Indonesian Stock Exchange (IDX) in 2015-2018 using purpose sampling techniques obtained 48 samples. The results of this study indicate the Director Changes has a positive significant effect on fraudulent financial reporting. Financial Stability variables, Financial Targets, Institutional Ownership, External Pressure, Nature of Industry, Ineffective Monitoring, Auditor Changes, and Frequency of CEO’s Picture shows the results have no effect on fraudulent financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2037 NIM 16.05.52.0202 |
| Uncontrolled Keywords: | Kata Kunci : Fraudulent Financial Reporting, Stabilitas Keuangan, Target Keuangan, Kepemilikan Institusional, Tekanan Eksternal, Kondisi Industri, Ketidakefektifan Pengawasan, Pergantian Auditor, Pergantian Direktur, Frekuensi Kemunculan Foto CEO. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 05 May 2020 05:07 |
| Last Modified: | 11 May 2020 03:54 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6595 |
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