Image of Pengaruh Fraud Pentagon Terhadap Fraud Financial Statement Dengan Nilai Perusahaan Sebagai Variabel Moderating Studi Empiris Pada Perusahaan Sektor Keuangan Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2019
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Pengaruh Fraud Pentagon Terhadap Fraud Financial Statement Dengan Nilai Perusahaan Sebagai Variabel Moderating Studi Empiris Pada Perusahaan Sektor Keuangan Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2019

This study aims to determine the effect of the fraud pentagon financial statement with firm value as a moderating variable (empirical study of companies listed on the Indonesian stock exchange on 2016 - 2019.This study uses a quantitative method research design. The population of this research is financial service companies listed on the Indonesian stock exchange. The research sample was taken by purposive sampling method using certain criteria, where the research sample was 31 companies. Data collection tools use documentary methods, namely by studying, classifying and analyzing data in the form of financial reports. Data analysis techniques The data analysis techniques in this study used the classical assumption test and Moderated Regression Analysis (MRA) through SPSS 23.
The results of research on the influence of the independent variable and the dependent variable show that of the five hypotheses only two hypotheses have a significant effect on fraud financial statements, namely opportunity and arrogance, while indicators that do not have an effect are pressure, rationalization, and capability which do not have a significant effect on fraud. financial statement then after adding the moderating variable from the five hypotheses, there are two hypotheses that can be modified, namely opportunity and arrogance. while indicators of pressure, rationalization and capability cannot be moderated
Keywords: Fraud Pentagon, Fraud Financial Statemet, Moderating

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0073)
10 07. 220 (0073)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0073)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 128 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 220 (0073)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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