CD Skripsi

Analisis Prediksi Potensi Risiko Fraudulent Financial Reporting Menggunakan Teori Fraud Pentagon (Studi Empiris Pada Sektor Jasa Perbankan Yang Terdaftar Di Bei Periode Tahun 2014-2016)

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The purpose of this study is to test and analyze the effect between financial stability, external pressure, Ineffective monitoring, change of auditor, audit opinion, change of directors, and frequent number of CEO’s picture on fraudulent financial reporting using the pentagon fraud theory on banking services sector listed in Indonesia Stock Exchange 2014-2016. The population used in this study is the Banking services sector listed on the Indonesia Stock Exchange (IDX) at 2014-2016. Sampling method used purposive sampling, with sample amount 99 data. The data was analysed by using multiple regressions analysis with SPSS version 22. Based on the results of the test in this research, the partial regression test (t test) indicate that external pressure (Sig 0,007), Ineffective monitoring (Sig 0,002), Change of auditor (Sig 0,003), and Frequent number of CEO’s picture (Sig 0,000) effect on fraudulent financial reporting. This is shown in the test result that the significance value of the variable is smaller than () 0,05.
Keywords: financial stability, external pressure, Ineffective monitoring, change of auditor, audit opinion, change of directors, frequent number of CEO’s picture, fraudulent financial reporting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0182)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

ix, 34 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0182)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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