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Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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This research aims to obtain empirical evidence about fraud pentagon to financial
statement fraud using beneish model. The element from fraud pentagon that used as
independent variable is pressure that proxy with external pressure (LEV),
opportunity that proxy with ineffective monitoring (BDOUT), rationalization that
proxy with change in auditor (CPA), competence that proxy with change in director
(DCHANGE), and arrogance that proxy with frequent number of CEO’s picture
(CEOPIC). Dependent variable in this research is financial statement fraud that
measure with beneish M-score. The method of sampling used purposive sampling
method. Total sample consist of 90 manufacturing company that listed in Indonesia
Stock Exchange at 2016-2018. Hypothesis test in this research using multiple linear
regressions using SPSS 23 version. The research result showing that external
pressure (LEV) has impact to financial statement fraud. While ineffective monitoring
(BDOUT), change in auditor (CPA), change in director (DCHANGE), frequent
number of CEO’s picture (CEOPIC) have no impact to financial statement fraud.
Independent variable impact in describing independent variable is 45,7% while the
rest is 54,3% affected by other variables.
Keywords: Fraud Pentagon, Financial Statement Fraud, Beneish Model

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0113)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0113)

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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