Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud

Saputra, Aditya Danang and , Dr. Fatchan Achyani, S.E, M.Si (2020) Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) PDF (NASKAH PUBLIKASI)-2.pdf Download (2MB)
	PDF (Halaman Depan) PDF (Halaman Depan).pdf Download (3MB)
	PDF (Bab I) PDF (BAB I).pdf Download (808kB)
	PDF (Bab II) PDF (BAB II).pdf Download (872kB)
	PDF (Bab III) PDF (BAB III).pdf Restricted to Repository staff only Download (850kB) | Request a copy
	PDF (Bab IV) PDF (BAB IV).pdf Restricted to Repository staff only Download (891kB) | Request a copy
	PDF (Bab V) PDF (BAB V).pdf Restricted to Repository staff only Download (724kB) | Request a copy
	PDF (Daftar Pustaka) PDF (DAFTAR PUSTAKA).pdf Download (797kB)
	PDF (Lampiran) PDF (LAMPIRAN).pdf Restricted to Repository staff only Download (787kB) | Request a copy
	PDF (Surat Pernyataan Publikasi) PDF ( Surat Pernyataan Publikasi Ilmiah).pdf Restricted to Repository staff only Download (927kB) | Request a copy

Abstract

This research aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Element fraud pentagon which used on independent variabel is financial stability, external pressure, nature of industry, change on auditor, change of directors, and frequent number of ceo’s pictures. The sample selection method uses purposive sampling in LQ 45 companies on the Indonesia Stock Exchange period 2016-2018. The results of this research show the financial stability affect the disclosure of financial statement fraud. While external pressure, nature of industry, change in auditor, change of directors, and frequent number of ceo’s pictures has no effect on the financial statement fraud.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Financial Statement Fraud, Fraud Pentagon, Earning Management.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADITYA DANANG SAPUTRA
Date Deposited:	17 Jul 2020 03:50
Last Modified:	17 Jul 2020 03:50
URI:	http://eprints.ums.ac.id/id/eprint/83544

Actions (login required)

View Item