Image of Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Jasa Sektor Keuangan Subsektor Perbankan Dan Subsektor Asuransi Yang Terdaftar Di Bei Tahun 2015-2019)
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Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Jasa Sektor Keuangan Subsektor Perbankan Dan Subsektor Asuransi Yang Terdaftar Di Bei Tahun 2015-2019)

ABSTRACT
This research was aimed to analyze the effect of fraud pentagon
dimensions on financial statement fraud used by Beneish Model in the banking
and insurance sub sector companies listed on the Indonesia Stock Exchange in
2015-2019. The data of this research were secondary data. This research used
purposive sampling technique, thus the total number of companies sample
consisted 45 companies for 5 years, thus the number of sample consisted 225 of
45 companies. The data were analyzed by logistic regression with the SPSS 23
software program. The test used such as descriptive statistical test, overall fit test,
regression model feasibility test, determination coefficient test, partial model
significance test (wald), classification matrix test, model test logistic regression.
The result of this study concluded that the fraud pentagon is ineffective
monitoring have a significant effect to financial statement fraud. Financial
stability, external pressure, nature of industry, auditor opinion, changes of
director, frequent number of CEO’s picture, political connection have no a
significant effect to financial statement fraud.
Keywords : fraud pentagon, financial statement fraud, Beneish Model, financial
stability, external pressure, ineffective monitoring, nature of industry, auditor
opinion, changes of director, frequent number of CEO’s picture, and political
relations.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0069)
02 03. 121 (0069)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0069)
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 (0069)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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