CD Skripsi

Pengaruh Elemen Fraud Pentagon Theory Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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ABSTRACT
This study aims to examine and analyze the influence of the elements of Fraud Pentagon Theory, namely financial stability, inineffective monitoring, change in auditor, change in director, politician director on financial statement fraud as measured by the Beneish Ratio Index in manufacturing companies listed on the Indonesia Stock Exchange in the period 2019-2020.
This research includes quantitative research. The total population in this study was 171 companies and the number of companies that met the criteria in this study were 57 companies. The sampling technique used is purposive sampling. The analytical method used is logistic regression analysis with the help of SPSS
25 software. The results of this study indicate that financial stability, inineffective monitoring, change in auditors, change in directors, politician directors are not proven to have an effect on financial statement fraud.
Keywords: Financial Stability, Inineffective monitoring, Change In Auditor, Change In Director, Politician Director, Fraudulent Financial Statemen

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110057

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110057

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

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Versi lain/terkait

Lampiran Berkas

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