Fraudulent Financial Statement Ditinjau dari Model Fraud Pentagon Horwath (Studi Empiris pada Perusahaan Property And Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2018)

Anggraini, Rini and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2020) Fraudulent Financial Statement Ditinjau dari Model Fraud Pentagon Horwath (Studi Empiris pada Perusahaan Property And Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of pentagon fraud in detecting fraudulent financial statement empirical studies on property and real estate companies in Indonesia which are listed on the Indonesian stock exchange in 2015-2018. This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id. The sampling technique used purposive sampling and 204 samples were obtained. Analysis of the data used in this study is logistic regression analysis. The results showed that: financial stability, external pressure, ineffective monitoring, quality of external audits, change in auditors, change in directors, and freguent number of CEO's picture had no effect on fraudulent financial statements. Whereas financial target, institutional ownership, and nature of industry affect the fraudulent financial statement.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: financial statement fraud, beneish m-score, pentagon fraud
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RINI ANGGRAINI
Date Deposited: 02 Nov 2020 06:21
Last Modified: 02 Nov 2020 06:21
URI: http://eprints.ums.ac.id/id/eprint/86771

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