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Pendeteksian Fraudulent Financial Reporting Dengan Pengujian Fraud Pentagon Theory (Studi Empiris Pada Perusahaan Sektor Jasa Perbankan Yang Terdaftar Di Bei Periode 2015 - 2017)

This study aims to detect the Fraudulent Financial Reporting with Pentagon Theory Fraud Testing. The variables used consisted of fraudulent financial reporting which was measured using dummy variables as the dependent variable. financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, changes in auditors, audit opinions, changes in board of directors and freguent number of CEO's picture as independent variables. The population of this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2017. The selection of samples in this study used a purposive sampling method using predetermined criteria. Based on purposive sampling obtained a sample of 27 banking companies that have fulfilled the requirements. Data analysis in this study used a logistic regression analysis model (logistic regression).
The results showed that only one variable had a significant effect on the dependent variable, namely financial stability. While the financial target variables, external pressure, institutional ownership, ineffective monitoring, quality of external audits, changes in auditors, audit opinions, changes in board of directors and freguent number of CEO's picture were not significant to the dependent variable namely fraudulent financial reporting


Keywords: Detect, Fraudulent Financial Reporting, Pentagon Theory Fraud,

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0066)
10 07. 219 (0066)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0066)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 139 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0066)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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