CD Skripsi

Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon (Studi Empiris Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

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This research aims to obtain empirical evidence about the efcetiveness of the fraud pentagon are External Pressure, ineffective monitoring, change in auditor, change in director and frequent number of CEO’s picture in detecting fraudulent financial reporting. The variables of the fraud pentagon that used is a pressure with proxy External Pressure (LEV), Opportunity with proxy ineffective monitoring (BDOUT), rationalization with proxy change in auditor (CPA), capability with proxy change in director (dchange), and arrogance with proxy frequent number of CEO’s picture(CEOPIC). In this research uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this research is the banking companies listed in Indonesia stock exchange in 2014-2017. Total sample of this research is 35 banking companies with four years observation, resulted in 140 firm-observation. Data analysis was performed with the classical assumption and hypotesis testing using multiple linear regression. The result indicates that the External Pressure (LEV) influence the fraudulent financial reporting with significance 0,009

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0017)

Penerbit

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

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0017)

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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