Image of ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-1018)

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ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-1018)

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This study aims to empirically examine the effect of the elements of the fraud pentagon on fraudulent financial reporting. The independent variables used in this study are external pressure, financial targets, financial stability, ineffective monitoring, quality of external auditors, change in auditors, change of directors, and frequent number of CEO's picture. While the dependent variable used in this study is fraudulent financial reporting. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2014- 2018. By using purposive sampling method, 125 samples were obtained in this study. The statistical method used is multiple linear regression analysis with hypothesis testing t statistic test, f statistic test, and coefficient of determination. The results of this study indicate that the external auditor quality variable and change in auditor have a significant effect in detecting fraudulent financial reporting.

Availability
Inventory Code Barcode Call Number Location Status
2207004064T79680T796802022.Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T796802022.
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
101 hlm.; ils.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.480 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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