Pendeteksian Fraudulent Financial Reporting Menggunakan Fraud Pentagon Analysis

Widya Ashari, Olivia and , Drs. Muhammad Abdul Aris. M.Si (2022) Pendeteksian Fraudulent Financial Reporting Menggunakan Fraud Pentagon Analysis. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Issuance of financial statement is important because contain the real condition of a company in a certain periode. In fact, the management gets under pressure and have an opportunity for fraudulent financial reporting. This study aims to determine the fraud’s potential by using fraud pentagon analysis. A quantitave study for 59 sample of banking companies listed on BEI in 2017-2019 carried out with purpossive methods. Hypotesis test using the t test and the analysis data using regression analysis with the statistical test of SPSS 26 version. The results showed that 3 variable: financial stability and ineffective monitoring have a possitive affect. External pressure and Frequent number of CEO’s picture have negative affect. While financial target,,personal financial neeed, change in direcor, and anaauditor’s opinion have not affect on fraudulent financial reporting. This research conducted has limitation that use the banking sector as a sample and 3 years observation’s time is a short time. This research to prevent management from fraudulent in order to cover up the company’s image, to be more careful of the possibility fraud in the financial statements.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: fraud, fraud pentagon, fraudulent financial reporting, f-score
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Date Deposited: 11 Aug 2022 04:00
Last Modified: 11 Aug 2022 09:39

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