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Analisis Faktor-Faktor Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Property, Real Estate, And Building Construction Yang Terdaftar Pada Bei Tahun 2015-2018)

ABSTRACT
This research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. Pentagon fraud is proxied by six variables consisting of two elements of pressure (financial stability, external pressure), one variable from the opportunity element (ineffective monitoring), one variable from the element of rationalization (audit opinion), one variable from the element of capability (change in directors) , and one variable from the arrogance element (frequent number of CEO's pictures). In this research uses a proxy F-Score as the dependent variable. This study uses documentation data collection methods obtained from data retrieval through electronic media such as audited financial statement data and company annual reports that are sampled. The total sample in this study were 32 companies that were determined by the purposive sampling method. This study uses multiple linear analysis methods with SPSS Version 25. The results of this study indicate that financial stability and external pressure affect financial statement fraud with p value financial stability of 0,000 (0,000 < 0,05), p value of external pressure of 0,034 (0,034 < 0,05), and the p value of the audit opinion of 0,034 (0,034 < 0,05). While ineffective monitoring, change in director and frequent number of CEO’s picture does not affect the financial statement fraud with p value ineffective monitoring of 0,072 (0,072 > 0,05), p value change in director is 0,353 (0,353 > 0,05), and the p value of the frequent number of CEO pictures is 0,968 (0,968 > 0,05).
Keywords: Fraudulent Financial Statement, Fraud Pentagon, Financial Stability, External Pressure, Ineffective Monitoring, Audit Opinion, Change in Director, dan Frequent Number of CEO Picture.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0019)
02 03. 120 (0019)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0019)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 93 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0019)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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