RAHAYU, NUR FITRI (2022) PENGARUH ELEMEN FRAUD PENTAGON TERHADAP MODEL PENDETEKSIAN FRAUD PADA LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON PADA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (PENDAHULUAN)
Pendahuluan.pdf Available under License Creative Commons Attribution Non-commercial. Download (632kB) |
|
Text (BAB 1)
Bab 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (125kB) |
|
Text (BAB 2)
Bab 2.pdf Available under License Creative Commons Attribution Non-commercial. Download (285kB) |
|
Text (BAB 3)
Bab 3.pdf Available under License Creative Commons Attribution Non-commercial. Download (223kB) |
|
Text (BAB 4)
Bab 4.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (252kB) | Request a copy |
|
Text (BAB 5)
Bab 5.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (10kB) | Request a copy |
|
Text (DAFTAR REFERENSI)
Daftar Refrensi.pdf Available under License Creative Commons Attribution Non-commercial. Download (8kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh elemen-elemen pada fraud pentagon terhadap model pendeteksian fraud pada laporan keuangan. Faktor kecurangan dari fraud pentagon dijelaskan dengan menggunakan variabel stabilitas keuangan, kondisi industri, opini audit, pergantian direksi, dan kepemilikan manajemen. Sampel yang terseleksi sebanyak 23 perusahaan dengan periode tahun 2018-2020 yang terdaftar dalam BEI. Data diperoleh dari laporan keuangan dan laporan tahunan yang berasal dari situs idx serta situs perusahaan. Hasil dari penelitian ini menunjukkan bahwa stabilitas keuangan, kondisi industri, opini audit, pergantian direksi, dan kepemilikan manajemen, kelimanya berpengaruh positif terhadap terjadinya kecurangan pada laporan keuangan. This study aims to determine the effect of the elements on the fraud pentagon on the fraud detection model in the financial statements. The fraud factor of the fraud pentagon is explained by using the variables of financial stability, industry conditions, audit opinion, change of directors, and management ownership. The selected sample is 23 companies with the period 2018-2020 listed on the IDX. The data is obtained from financial reports and annual reports from the idx website and the company website. The results of this study indicate that financial stability, industry conditions, audit opinion, change of directors, and management ownership, all five have a positive effect on the occurrence of fraud in financial statements.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs NUR FITRI RAHAYU | ||||||||
| Date Deposited: | 14 Jun 2022 06:35 | ||||||||
| Last Modified: | 14 Jun 2022 06:35 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7659 |
Actions (login required)
 |
View Item |
