Zahrani, Aulia and , Drs. Atwal Arifin, M.Si., Ak., CA. (2023) Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Financial statement fraud is an activity of committing fraud by presenting irrelevant and inaccurate financial statements through material value engineering. This study aims to determine the effect of financial stability, external pressure, financial targets, change of directors, nature of industry, total accruals and frequent number of CEO's pictures in detecting financial statement fraud for manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this study was by using a purposive sampling method, namely determining the sample from the existing population based on predetermined criteria. The research sample consisted of 75 companies belonging to several criteria, namely Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, companies that presented annual reports and in rupiah, did not experience losses during the year of study, had the data needed to measure research variable. The data analysis method used in this study uses logistic regression analysis processed with SPSS 25. The results of this study indicate that financial stability, change of directors, nature of industry, and total accruals have an effect on financial statement fraud, while financial targets, external pressure , frequent number of CEO'S picture has no effect on financial statement fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | financial statement fraud, pentagon fraud, Beneish m-score |
| Subjects: | H Social Sciences > HG Finance > Capital/Modal H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AULIA ZAHRANI |
| Date Deposited: | 26 Jul 2023 09:25 |
| Last Modified: | 26 Jul 2023 09:25 |
| URI: | http://eprints.ums.ac.id/id/eprint/113848 |
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