ANALISIS PENGARUH FRAUD PENTAGON MODEL DALA MEMPREDIKSI KETERJADIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

REZEKI, FARRAH GEUBRINA (2021) ANALISIS PENGARUH FRAUD PENTAGON MODEL DALA MEMPREDIKSI KETERJADIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (256kB) | Preview
[img] Text (BAB I)
02 Bab 1.pdf
Restricted to Registered users only
Download (229kB)
[img] Text (BAB II)
03 Bab 2.pdf
Restricted to Registered users only
Download (453kB)
[img] Text (BAB III)
04 Bab 3.pdf
Restricted to Registered users only
Download (326kB)
[img] Text (BAB IV)
05 Bab 4.pdf
Restricted to Registered users only
Download (379kB)
[img] Text (BAB V)
06 Bab 5.pdf
Restricted to Registered users only
Download (395kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (485kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (448kB)

Abstract

This study aims to determine the effect of Fraud Pentagon Model in predicting the occurrence of Fraudulent Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Pentagon Fraud Model is a development of Fraud Triangle Theory and Fraud Diamond. It including pressure, opportunity, rationalization, competence, and arrogance. The sample consisted of 83 manufacturing companies listed on he Indonesia Stock Exchange in 2016-2018, selected using the purposive sampling method. The data analysis method used is multiple regression with SPSS version 25.0. The results of this study indicate that pressure and arrogance influence in predicting the occurrence of Fraudulent Financial Statements. While opportunity, rationalization, and competence have no effect in predicting the occurrence of Fraudulent Financial Statements. Key Words: Fraud Triangle Theory, Fraud Diamond, Fraud Pentagon Model, Fraudulent Financial Statement Penelitian ini bertujuan untuk mengetahui pengaruh Model Fraud Pentagon dalam memprediksi keterjadian kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Model Fraud Pentagon merupakan pengembangan dari Teori Fraud Triangle dan Fraud Diamond. Model Fraud Pentagon diantaranya adalah tekanan, kesempatan, rasionalisasi, kompetensi, arogansi. Sampel terdiri dari 83 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018, dipilih menggunakan metode pursposive sampling. Metode analisis data yang digunakan adalah regresi berganda dengan SPSS versi 25.0. Hasil penelitian ini menunjukkan bahwa tekanan dan arogansi berpengaruh dalam memprediksi keterjadian kecurangan laporan keuangan. Sedangkan kesempatan, rasionalisasi, dan kompetensi tidak berpengaruh dalam memprediksi keterjadian kecurangan laporan keuangan. Kata Kunci: Teori Fraud Triangle, Fraud Diamond, Model Fraud Pentagon, Kecurangan Laporan Keuangan

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110027
Uncontrolled Keywords: Teori Fraud Triangle, Fraud Diamond, Model Fraud Pentagon, Kecurangan Laporan Keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Nov 2021 03:11
Last Modified: 12 Jul 2024 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/50447

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.