CD Skripsi
Kecurangan Dalam Laporan Keuangan Yang Dipengaruhi Oleh Teori Fraud Pentagon (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
The research aims to examine the effect of financial target, ineffective
monitoring, change in auditor, change in director and number of CEO’s photos
presented on financial statement fraud. The research object is in Mining
Companies Listed At Indonesia Stock Exchange for 2016-2018. The research used
data from annual report in mining companies listed at Indonesia Stock Exchange
for 2016-2018. Based on the purposive sampling method, it was obtained 12
research samples. The data obtained were analyzed using multiple regression
method using SPSS (Statictical Product and Service Solution). The result showed
financial target, ineffective monitoring and change in auditor had an effect on
financial statement fraud, while change in director and number of CEO’s photos
presented had no effect on financial statement fraud.
Keywords: Fraud Pentagon, Financial target, Ineffective monitoring, Change in
auditor, Change in director, Number of CEO’s photos presented,
Financial Statement Fraud.
Tidak tersedia versi lain