PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2017-2020
This research is a quantitative approach to analyze the fraud pentagon on the possibility of fraudulent financial reporting. The theory is measured by pressure (financial targets), opportunity (ineffective monitoring), rationalization (change in auditor), competence (change of directors), and arroga...
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2022-07-12.
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| 245 | 0 | 0 | |a PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2017-2020 |
| 260 | |c 2022-07-12. | ||
| 500 | |a http://repository.upnvj.ac.id/19044/1/ABSTRAK.pdf | ||
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| 500 | |a http://repository.upnvj.ac.id/19044/10/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/19044/13/HASIL%20PLAGIARISME.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/19044/12/ARTIKEL%20KI.pdf | ||
| 520 | |a This research is a quantitative approach to analyze the fraud pentagon on the possibility of fraudulent financial reporting. The theory is measured by pressure (financial targets), opportunity (ineffective monitoring), rationalization (change in auditor), competence (change of directors), and arrogance (frequent number of CEO's picture). This research is to collect samples using purposive sampling method. The sample includes 19 state-owned companies listed on the IDX in 2017- 2020. This research uses secondary data for research sources, namely data obtained from notes or books of financial statements or annual reports published by companies, magazines, government reports, articles and/or other forms. This research uses logistic regression analysis with a significance level of less than 5%. The results shown in this research indicate that the financial target variables, ineffective monitoring, changes in auditor, changes of directors, and the frequent number of CEO's picture have no effect toward the fraudulent financial reporting. This is due to the significance level obtained is more than 5%. | ||
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