ANALISIS FRAUD PENTAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021)

NAFI'AH, IKA FARKHATUN (2024) ANALISIS FRAUD PENTAGON MODEL TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of the Pentagon Model Fraud on Financial Statement Fraud (Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017 – 2021) The population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2021 totaling 90 companies using the Purposive Sampling technique So that 18 companies were obtained as samples. The analysis method in this study is panel data regression with the Eviews program version 10. The results of this study show that Return On Assets, Composition of Independent Board of Commissioners, Total Accrual, Change Of Directors and Frequency Of CEO's Picture have a positive effect on financial statement fraud. Keywords: Pentagon Model Fraud , Financial Statement Fraud Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon Model terhadap Kecurangan Laporan Keuangan (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021) Populasi yang digunakan pada penelitian ini adalah seluruh perusahaanperusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 yang berjumlah 90 perusahaan dengan menggunakan teknik Purposive Sampling sehingga di dapatkan 18 perusahaan sebagai sampel. Metode Analisa pada penelitian ini adalah regresi data panel dengan program Eviews versi 10. Hasil penelitian ini menunjukkan bahwa Retur On Asset, Komposisi Dewan Komisaris Independen, Total Accrual, Change Of Directors dan Frequency Of Ceo’s Picture berpengaruh positif terhadap kecurangan laporan keuangan. Kata Kunci : Fraud Pentagon Model, Kecurangan Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 129
NIM/NIDN Creators: 43217110025
Uncontrolled Keywords: Fraud Pentagon Model, 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 > 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
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 > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 14 May 2024 07:32
Last Modified: 14 May 2024 07:32
URI: http://repository.mercubuana.ac.id/id/eprint/88681

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