Skripsi

ANALISIS FRAUD PENTAGON DALAM MENGANALISIS FRAUDULENT FINANCIAL REPORTING STUDI EMPIRIS PADA PERUSAHAAN TAMBANG DI INDONESIA.

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Penilaian

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This research is to detect fraud through the analysisof the pentagon fraud pentagon. The population used in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. The sample selection method in this study used a purposive sampling method with a total sample of 24 companies. In this study, 2 variables were used, namely fraudulent financial reporting as the dependent variable, while Pressure, Opportunity, Rationalization, Capability, and Arrogance which are the five elements of the fraud pentagon as independent variables. The results of this study indicate that External Pressure (LEV) has a positive effect and produces a significance level that meets the requirements to make the LEV variable affect the potential for fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial reporting, mining companies

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003512	T78115	T781152022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T781152022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xvi, 72 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.662 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perusahaan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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