GHALYAFIF, RAKHADANI (2021) PERAN FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: SUATU ANALISIS MENGGUNAKAN F-SCORE MODEL PADA PERUSAHAAN BUMN. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to analyze the effect of the fraud pentagon theory components, namely pressure, opportunity, rationalization, competence, and arrogance on
fraudulent financial statements partially or simultaneously. The independent variables used in this study include financial stability, financial target, external
pressure, personal financial need, institutional ownership, nature of industry, ineffective monitoring, quality of external audit, change in auditor, change in
director, and frequent number of CEO's picture. The sample in this study is all State Owned Enterprises (BUMN) that have gone public and are listed on the Indonesia
Stock Exchange for the period 2016 to 2019, obtained 23 state-owned companies. The data analysis technique used is descriptive statistical analysis and logistic
regression analysis using SPSS 25 software. The results of this study indicate that simultaneously all independent variables have a significant effect on fraudulent
financial statements. The partial test results show that the variables of financial stability, financial target, external pressure, personal financial need, institutional
ownership, nature of industry, ineffective monitoring, quality of external audit, change in auditor, change in director have no significant effect on fraudulent
financial statements. While the frequent number of CEO's picture variable has a significant effect on fraudulent financial statements in the financial statements of
state-owned companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. Keywords: Fraud Pentagon; Pressure; Opportunity; Rationalization;
Competence; Arrogance; Fraudulent Financial Statement.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:25 |
| Last Modified: | 25 Oct 2024 02:25 |
| URI: | http://repository.machung.ac.id/id/eprint/297 |
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