Skripsi

THE EFFECT OF FRAUD PENTAGON ON FINANCIAL STATEMENT FRAUD IN FINANCIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2020

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Penilaian

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Fraud in the financial statement occurs when a company intentionally presents financial statements that are not true in order to deceive the users, particularly investors and creditors. This study aims to examine the effect of Fraud Pentagon theory in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. This research uses seven independent variables to achieve this objective, namely: Financial Stability, Cash Flow, Ineffective Monitoring, Change in Auditor, Change of Director, The Existence of Female Director and Frequent Number of CEO’s Picture. The Dependent variable was used is fraudulent financial reporting that proxied by Earning Management. Purposive sampling techniques used multiple regression. Based on the test results, it shows that Financial Stability and Change of Director have a significant effect on fraudulent financial statement. Cash Flow, Ineffective Monitoring, Change in Auditor, The Existence of Female Director and Frequent Number of CEO’s Picture Director have no significant effect on fraudulent financial statement

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001437	T54349	T543492021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T543492021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xxi, 101 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

laporan keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

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