PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING

DIAN SEPTI NOVIANI, . (2024) PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh tekanan eksternal, ketidakefektifan pengasawan, pergantian auditor, pergantian direksi dan frekuensi kemunculan gambar ceo terhadap fraudulent financial reporting. Penelitian ini menjadikan perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 sebagai populasi. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dan menghasilkan 60 data observasi. Data dianalisis dengan menggunakan teknik analisis regresi logistik dan diolah dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa tekanan eksternal berpengaruh terhadap fraudulent financial reporting, sedangkan ketidakefektifan pengasawan, pergantian auditor, pergantian direksi dan frekuensi kemunculan gambar ceo tidak berpengaruh terhadap fraudulent financial reporting. ***** This research was conducted with the aim of finding out the influence of external pressure, ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture on fraudulent financial reporting. This research uses companies in the infrastucture sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 60 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that External Pressure has a effect on fraudulent financial reporting, while ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture have no effect on fraudulent financial reporting

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 25183 not found.
Date Deposited:	13 Aug 2024 03:57
Last Modified:	13 Aug 2024 03:57
URI:	http://repository.unj.ac.id/id/eprint/49866

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