CD Skripsi

Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017)

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ABSTRACT

The research aims to examine the effect of External Pressure, Financial Stability, Personal Financial Need, Ineffective Monitoring, Change in Auditor, Change in Direction, Frequent of Number CEO Pictures, on financial statement fraud. The research object is in Financial Companies Listed At Indonesia Stock Exchange for 2015-2017. The research used data from annual report in financial companies listed at Indonesia Stock Exchange for 2015-2017. Based on the purposive sampling method, it was obtained 63 research samples. The data obtained were analyzed using multiple regression method using SPSS (Statictical Product and Service Solution) version 23. The result showed External Pressure, Financial Stability, Personal Financial Need, Change in Auditor, Change in Direction, had an effect on financial statement fraud, while Ineffective Monitoring and Frequent of Number CEO Pictures had no effect on financial statement fraud.

Keywords : Fraud Pentagon, External pressure, Financial stability, Personal Financial Need, Ineffective monitoring, Change in auditor, Change in Direction, Frequent of Number CEO pictures, Financial Statement Fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0273)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

x, 115 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0273)

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

DAUS

Versi lain/terkait

Lampiran Berkas

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