Skripsi

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN DI INDONESIA (STUDI KASUS DI PERUSAHAAN BUMN SEKTOR KONTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA).

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Penilaian

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This study aims to test the elements of fraud in the Pentagon fraud theory against indications of fraudulent financial reporting in construction sector companies in Indonesia in 2019-2021. The independent variables used in this study are Pressure, Ability, Rationalization, Opportunity, and Arrogance while the dependent variable used is Financial Reporting Fraud. This study used 54 samples from 22 construction sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted using quantitative methods using secondary data. The secondary data comes from financial reporting downloaded from the company website and IDX. The method of determining the sample using purposive sampling. Data analysis using multiple regression methods. The results of this study indicate that two variables have a significant effect in measuring the occurrence of fraudulent financial reporting, including the variables of pressure and opportunity. Other variables such as ability, rationalization, and arrogance are stated to not affect fraudulent financial reporting.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307003993	T127782	T1277822023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1277822023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xvii, 60 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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