CD Skripsi

Fraudulent Financial Statement: Analisis Fraud Pentagon (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022)

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This research aims to empirically prove the influence of Pentagon fraud in detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample in this research was 21 companies using purposive sampling. The variables used in this research are External Pressure, Nature of Industry, Change in Auditor, Change in Director and Political Connections as independent variables while Fraudulent Financial Statements are the dependent variable. Data analysis used multiple linear regression using SPSS version 20. The results of this study showed that the variables External Pressure, Nature of Industry, and Change In Director had a significant negative effect on Fraudulent Financial Statements while the variables Change In Auditor and Political Connection had no significant effect on Fraudulent Financial Statements.
Keywords: Fraudulent Financial Statement, Fraud Pentagon, External Pressure, Nature of Industry, Change in Auditor, Change in Director, and Political Connection

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110148

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110148

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

Vina

Versi lain/terkait

Lampiran Berkas

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