Image of AnalisisFraud Pentagon Dalam MendeteksiFraudulent Financial Reporting MenggunakanBeneish M-Score Model (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2019)
Penanda Bagikan

CD Skripsi

AnalisisFraud Pentagon Dalam MendeteksiFraudulent Financial Reporting MenggunakanBeneish M-Score Model (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2019)

The purpose of this study to obtain empirical evidence regarding the
influence of financial stability, financial target, external pressure, personal
financial need, ineffective monitoring, nature of industry, change in auditor,
change in director, frequency number of CEO's picture on fraudulent financial
reporting. The object of this research is the State-Owned Enterprises (BUMN)
listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling method
in this study used purposive sampling. The total sample in this study was 16
companies, with a research period of 3 years, so the total sample was 48
companies. The data analysis technique used in this study is logistic regression
analysis.The results show that there are several variables from the element of
fraud pentagon proven to have an effect on fraudulent financial reporting, these
variables include: financial stability, financial targets, ineffective monitoring,
change in auditors, and change in directors affect fraudulent financial reporting.
while thevariable external pressure, personal financial need, nature of industry,
and frequency number of CEO's picture proved to have no effect on fraudulent
financial reporting.
Keywords: Financial Stability, Financial Target, External Pressure, Personal
Financial Need, Ineffective Monitoring, Nature of Industry, Change in
Auditor, Change in Director, Frequency Number of CEO's Picture and
Fraudulent Financial Reporting

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0142)
02 03. 121 (0142)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0142)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0142)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar