PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS TAHUN 2015-2019
This study is a quantitative method research which aims to analyze the influence of the fraud pentagon on the possibility of fraudulent financial reporting. Pentagon fraud theory is stretched by pressure (financial target), opportunity (ineffective monitoring), rationalization (change in auditor), c...
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2021-02-06.
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| Summary: | This study is a quantitative method research which aims to analyze the influence of the fraud pentagon on the possibility of fraudulent financial reporting. Pentagon fraud theory is stretched by pressure (financial target), opportunity (ineffective monitoring), rationalization (change in auditor), competence (change of director), arrogance (frequent number of CEO's picture). The method used to collect samples is purposive sampling. The sample consisted of 26 companies from 55 manufacturing companies in the consumer goods sector which were study population in 2015-2019. This study uses secondary data as the source of the data studied, namely data obtained from magazines, notes, and books in the form of financial reports or annual reports published by companies, government reports, articles and/or others. This research uses logistic regression analysis method with a significance level below 5%. This study provides the results that the financial target, ineffective monitoring, change in auditor, change of director, and frequent number of CEO's picture have no effect toward fraudulent financial reporting. It's because the level of significance obtained is higher than 5%. |
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| descrición da copia: | http://repository.upnvj.ac.id/10252/22/AWAL.pdf http://repository.upnvj.ac.id/10252/13/ABSTRAK.pdf http://repository.upnvj.ac.id/10252/14/BAB%201.pdf http://repository.upnvj.ac.id/10252/15/BAB%202.pdf http://repository.upnvj.ac.id/10252/16/BAB%203.pdf http://repository.upnvj.ac.id/10252/17/BAB%204.pdf http://repository.upnvj.ac.id/10252/18/BAB%205.pdf http://repository.upnvj.ac.id/10252/19/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/10252/20/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/10252/21/LAMPIRAN.pdf http://repository.upnvj.ac.id/10252/11/ARTIKEL%20KI.pdf |