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Analisis Faktor–Faktor Yang Mempengaruhi Fraudulent Financial reporting Dengan Perspektif Fraud Pentagon Pada Perusahaan Sektor Perbankan Di Indonesia

This research conducted at Company Of Sector Banking In Indonesia. Population in this research is all company of banking (sector of finance) what enlist in Effect Exchange Indonesia (BEI) Year 2014-2018. Amount of population is counted 44 company, while amount of sampel in this research is counted 37 company with period of data during 5 year namely from year 2014 till year 2018, so that data to be presented to become 185 data. Withdrawal of sampel by using method of purposive sampling while data analysis use Doubled Linear regresi. Result of research conclude that monetary stability variable, pressure of side of eksternal, quality of auditor of eksternal, commutation of auditor, Banking Anti-Fraud Strategy have an effect on signifikan to Fraudulent Financial Reporting at company of banking sector which enlist in Effect Exchange Indonesia., while monetary goals variable, institutional ownership, operation which is not effective, commutation of director do not have an effect on signifikan to Fraudulent Financial Reporting at company of banking sector which enlist in Effect Exchange Indonesia. Result of research conclude that monetary stability variable, pressure of side of eksternal, quality of auditor of eksternal, commutation of auditor, Banking Anti-Fraud Strategy have an effect on signifikan to Fraudulent Financial Reporting at company of banking sector which enlist in Effect Exchange Indonesia., while monetary goals variable, institutional ownership, operation which is not effective, commutation of director do not have an effect on signifikan to Fraudulent Financial Reporting at company of banking sector which enlist in Effect Exchange Indonesia.
Keyword : Fraudulent Financial Reporting, Monetary Goals, Monetary Stability, Pressure of side of eksternal, Institutional ownership, Operation which is not effective, Quality of auditor of eksternal, Commutation of auditor, commutation of director, Banking Anti-Fraud Strategy.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0323)
02 03. 119 (0323)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0323)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0323)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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