FRAUDULENT FINANCIAL REPORTING DARI PERSPEKTIF FRAUD PENTAGON TEORI: STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS DI INDONESIA

• Main Author: Muhammad Iqbal Maqdis, (Author)
• Format: Book
• Published: 2023-01-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to determine the correlation of financial targets, ineffective monitoring, auditor changes, director changes and political connections with fraudulent financial reporting. The population of this research is manufacturing companies in the consumer goods sector for the 2017-2021 period. This study used secondary data by obtaining 115 research samples. This type of research is quantitative research. Research data were analyzed by logistic regression method using a significance level of 5%. The results of the study show that financial targets are not correlated with fraudulent financial reporting, next for ineffective supervision has a significant negative correlation with fraudulent financial reporting. Furthermore, a change of auditors has a significant and positive correlation with fraudulent financial reporting. Meanwhile, change in director and political connections do not have a significant correlation with fraudulent financial reporting.

Item Description

http://repository.upnvj.ac.id/22299/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/22299/2/AWAL.pdf
http://repository.upnvj.ac.id/22299/3/BAB%201.pdf
http://repository.upnvj.ac.id/22299/4/BAB%202.pdf
http://repository.upnvj.ac.id/22299/5/BAB%203.pdf
http://repository.upnvj.ac.id/22299/6/BAB%204.pdf
http://repository.upnvj.ac.id/22299/7/BAB%205.pdf
http://repository.upnvj.ac.id/22299/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/22299/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/22299/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/22299/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/22299/12/ARTIKEL%20KI.pdf