DIANA, SRI (2020) FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP TERJADINYA KECURANGAN PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PERIODE 2017—2019: STUDI EMPIRIS BERDASAR THEORY FRAUD PENTAGON. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
The study aims to test the elements of fraud in the Pentagon's theory fraud in detecting financial report fraud. Fraud pentagon is projected with eight variables
consisting of four elements, namely, pressure (financial stability, external pressure, and financial target), opportunity element (nature of industry and
ineffective monitoring), rationalization (change in auditor), competence element (change of directors), and element arrogance (share ownership) that is
hypothesized to affect the cheating of financial statements. Beneish M-Score is used to determine financial statement fraud. This study sample was selected using
documentation methods from 14 insurance companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2019. Hypothesis testing uses logistics regression analysis model using SPSS to test the influence of financial
stability, external pressure, financial targe, nature of industry, ineffective monitoring, change in auditor, change of directors, and share ownership against financial report fraud. The results showed that the eight variables in the
Pentagon's fraud system had no effect on financial report fraud. Keywords: Cheating financial statements, Beneish M-Score, Fraud Pentagon, Insurance Company.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:26 |
| Last Modified: | 25 Oct 2024 02:26 |
| URI: | http://repository.machung.ac.id/id/eprint/301 |
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