Skripsi

Pengaruh fraud pentagon theory dalam mendeteksi kecurangan laporan keuangan dengan menggunakan fraud score model pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di BEI tahun 2016-2018 / Elizabeth Prastica Subari

Abstrak
This study aims to examine the applicability of the fraud pentagon theory on fraudulent financial statements. Fraud pentagon theory is a development of the results of a study on the triangle theory and diamond theory in which this theory states that there are five factors that can trigger financial report fraud namely pressure opportunity rationalization competence and arrogance. In this study pressure is proxied by financial stability opportunity is proxied by the nature of industry rationalization is proxied by change in auditors competence is proxied by a change of directors and arrogance is proxied by management ownership. The population in this study are state-owned companies listed on the IDX in 2016-2018. Sampling using purposive sampling technique obtained from a sample of 39 companies. This study uses partial least square (PLS) data analysis. The results of this study indicate that 1) financial stability cannot be used to detect fraudulent financial statements. 2) the nature of the industry cannot be used to detect fraudulent financial statements. 3) Change in auditor cannot be used to detect fraudulent financial statements. 4) a change of directors cannot be used to detect fraudulent financial statements. 5) management ownership cannot be used to detect fraudulent financial statements.

Informasi Detail

DDC

Rs 657.3 SUB p

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2021.

Deskripsi Fisik

xvi, 78 lembar : il. ; tab. ; 30 cm

Bahasa

Indonesia

No Reg

03067/KI/21

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2021

Subjek

1. AKUNTANSI - PELAPORAN KEUANGAN, KECURANGAN
2. ACCOUNTING - FINANCIAL REPORTS, FRAUD

Pembimbing

1. Nurika Restuningdiah

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