Apriliani Panca Putri, - (2021) Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting (Studi Pada Perusahaan Property Dan Real Estate Tahun 2016-2019). Skripsi thesis, UNIVERSITAS AIRLANGGA.
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2. ABSTRAK.pdf Download (230kB) |
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3. DAFTAR ISI .pdf Download (684kB) |
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4. BAB 1 PENDAHULUAN .pdf Download (640kB) |
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5. BAB 2 TINJAUAN PUSTAKA .pdf Restricted to Registered users only until 10 November 2024. Download (497kB) | Request a copy |
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9. DAFTAR PUSTAKA .pdf Download (439kB) |
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Abstract
Elemen fraud pentagon adalah pressure, opportunity, rationalization, competence dan arrogance. Penelitian ini bertujuan untuk mengetahui apakah elemen fraud pentagon tersebut berpengaruh terhadap fraudulent financial reporting. Elemen fraud pentagon dijelaskan menggunakan variabel financial target, financial stability, eksternal pressure, institutional ownership, ineffective monitoring, nature of industry, change in auditor, change of director, CEO picture dan fraudulent financial reporting dijelaskan menggunakan financial statement restatement. Sampel yang digunakan dalam penelitian ini adalah 181 perusahaan property dan real estate yang terdaftar di BEI periode 2016-2019. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan tingkat signifikansi sebesar 0.05. Data diambil dari annual report melalui situs idx dan web perusahaan. Hasil penelitian ini menunjukkan bahwa variabel financial stability berpengaruh signifikan terhadap fraudulent financial reporting.
| Item Type: | Thesis (Skripsi) | ||||||
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| Additional Information: | KKB KK-2 A.248/21 Put p | ||||||
| Uncontrolled Keywords: | Fraud, Fraud Pentagon, Fraudulent Financial Reporting | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Mrs Amalia Tri | ||||||
| Date Deposited: | 10 Nov 2021 06:47 | ||||||
| Last Modified: | 11 Jan 2022 01:59 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/112465 | ||||||
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