Image of Analisis Fraudulent Financial Reporting Menggunakan Fraud Pentagon Pada Perusahaan Manufaktur Di Indonesia (Studi Pada Perusahaan Manufaktur Yang Listing Di Bei Pada Periode 2014-2018)
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Analisis Fraudulent Financial Reporting Menggunakan Fraud Pentagon Pada Perusahaan Manufaktur Di Indonesia (Studi Pada Perusahaan Manufaktur Yang Listing Di Bei Pada Periode 2014-2018)

ABSTRACT
This research was conducted with the aim of empirically examining the effect of financial stability, external auditor quality, change in auditor, change in director, and managerial ownership of fraudulent financial statements. The population taken in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018, totalling 135 companies. From the population, the number of samples was 12 companies, so the number of samples processed was 60 samples taken from the company 5 years in a row. The analytical method used is multiple linear regression analysis by testing classic assumptions and testing hypotheses using the t test to see the influence individually. Data obtained using the purposive sampling method and fraudulent financial reporting was measured using the Beneish M-score model. This study uses moderated regression analysis (MRA), using SPSS 23 software to process data. The results of the study show that (1) financial stability has an effect on fraudulent financial reporting with a significance value of 0,0060,05, (3) change in auditor has no effect on fraudulent financial reporting with a significance value of 0,866>0,05, (4) change in director has no effect on fraudulent financial reporting with a significance value of 0,052>0,05, (5) managerial ownership has an effect on fraudulent financial reporting with significance value 0,001

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0267)
02 03. 119 (0267)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0267)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 98 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0267)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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