CD Tesis

Analisis Faktor-Faktor Yang Mempegaruhi Fraudulent Financial Reporting Dengan Audit Committee Financial Expertise Sebagai Variabel Moderasi

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This research aims to analyze the effect of fraud pentagon model
consisting of pressure, opportunity, rationalization, competence and arrogance on
fraudulent financial reporting with audit committee financial expertise as a
moderating in manufacturing sector companies listed on the Indonesia Stock
Exchange (BEI) 2017-2019.
This research uses the f-score model, that is the sum of accrual quality and
financial performance which is used to detect fraudulent financial reporting. The
data used were 291 samples which is determined by purposive sampling method.
This research uses panel data regression analysis using logistic regression
method.
The results of this research show that pressure seen from personal
financial need; interaction between audit committee financial expertise and
pressure; interaction between audit committee financial expertise and
competence has no effect on fraudulent financial reporting. Meanwhile, the
rationalization seen from change in auditors; opportunity seen from ineffective
monitoring; competence seen from change in director; arrogance seen from
dualism position; interaction between audit committee financial expertise and
opportunity; interaction between audit committee financial expertise and
rationalization; and interaction between audit committee financial expertise and
arrogance has an effect on fraudulent financial reporting.
Several variables in this research can prove that there are factors that
influence fraud in the presentation of financial statements due to agency problems
that arise between agents and principals. Therefore, from the results of this study
it is expected that management and shareholders need to be aware of fraudulent
financial reporting and must make the right strategy to reduce and eradicate
fraudulent financial reporting.
Keywords: fraudulent financial reporting, fraud pentagon model, audit
committee financial expertise, f- score model

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 221 (0009)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 126 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 221 (0009)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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