HAMADI, YBANEZ VIJEYSECHAN (2021) ANALISIS FRAUD PENTAGON THEORY PADA INDIKASI FINANCIAL STATEMENT FRAUD PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, DAN SINGAPURA. Masters thesis, UNIVERSITAS MA CHUNG.
|
Text
05 121710034_ABSTRAK.pdf Download (638kB) | Preview |
|
|
Text
11 121710034_BAB 1.pdf Download (159kB) | Preview |
|
|
Text
12 121710034_BAB 2.pdf Download (470kB) | Preview |
|
![[img]](http://repository.machung.ac.id/style/images/fileicons/text.png) |
Text
13 121710034_BAB 3.pdf Restricted to Registered users only Download (286kB) |
|
|
Text
14 121710034_BAB 4.pdf Restricted to Registered users only Download (292kB) |
|
|
Text
15 121710034_BAB 5.pdf Download (65kB) | Preview |
|
|
Text
16 121710034_DAFTAR PUSTAKA.pdf Download (78kB) | Preview |
Abstract
The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. The fraud pentagon theory shows that there five elements that can affect financial statement fraud, namely the element of pressure, the element of opportunity, the element of rationalization, the element of competence, and the element of arrogance. The variables of fraud pentagon are
proxied by the leverage ratio, nature of industry, audit opinion, changes in the board of directors, and dualism position. The detection of financial statement
fraud in this research uses the f-score model. The data used is secondary data obtained from company annual reports and company financial reports in the property and real estate sector in Indonesia, Malaysia, dan Singapura for the
period 2018—2019. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that leverage ratio had a
negative effect on the prediction of financial statement fraud, then the nature of industry had a negative effect on the prediction of financial statement fraud, and
dualism position had a negative effect on the prediction of financial statement fraud, while audit opinion had no effect on the prediction of financial statement fraud, and changes in the board of directors had no effect on the prediction of
financial statement fraud. Keywords: fraud pentagon, element of fraud pentagon, proxy of fraud pentagon, financial statement fraud.
| 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 02:27 |
| Last Modified: | 25 Oct 2024 02:27 |
| URI: | http://repository.machung.ac.id/id/eprint/305 |
Actions (login required)
 |
View Item |
