Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)

Maharani Anggraini, Violita and , Drs. Atwal Arifin, Ak.,M.Si (2022) Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. There are as many as 82 companies that become the research population. The sampling technique in this study used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	financial statement fraud, pentagon fraud, pressure, opportunity, rationalization, ability, arrogance
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	VIOLITA MAHARANI ANGGRAINI
Date Deposited:	19 Feb 2022 02:42
Last Modified:	19 Feb 2022 02:42
URI:	http://eprints.ums.ac.id/id/eprint/98036

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