Image of PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

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PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

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This study aims to determine how the effect of fraud pentagon theory in detecting fraudulent financial statement. There are 5 (five) elements in the Fraud Pentagon Theory, namely pressure, opportunity, rationalization, capability/ability, and arrogance as independent variables. While the dependent variable is financial statement fraud. This study is a quantitative research with secondary data. Population on this research are 48 transportations sub sector companies listed on the Indonesia Stock Exchange (IDX) period 2015-2019 where the sample selection used purposive sampling method. The research sample used 75 samples from 15 companies that met the criteria. The statistical analysis of this research is multiple linear regression analysis using SPSS with hypothesis testing of coefficient of determination, statistic t-test, and statistic F-test. The results of this study shows that there are effects of opportunity, rationalization, and arrogance on fraudulent financial statement, whereasthe pressure and capability/ability have no effect on fraudulent financial statement. Simultaneously the independent variables shows that there is effect on the dependent variable.

Availability
Inventory Code Barcode Call Number Location Status
2107001485T54244T542442021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T542442021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 98 hlm. : ilus. ; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
laporan keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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