| dc.contributor.advisor | RAHMAWATI, EVI | |
| dc.contributor.author | YOLANDA, SRI | |
| dc.date.accessioned | 2019-01-17T07:14:55Z | |
| dc.date.available | 2019-01-17T07:14:55Z | |
| dc.date.issued | 2018-12-13 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/23891 | |
| dc.description | Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh fraud
pentagon, asimetris informasi dan going concern terhadap terjadinya kecurangan
laporan keuangan. Faktor fraud pentagon yang diteliti dalam penelitian ini yaitu
financial target, financial stability, personal financial need, external pressure,
nature of industry, ineffective monitoring, rationalization, capability dan
arrogance. Subjek dalam penelitian ini yaitu perusahaan manufaktur yang
terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sampel penelitian ditentukan
menggunakan purposive sampling. Penelitian ini memiliki sampel 52 perusahaan
dengan total data yang diolah sebanyak 139 data. Data diolah menggunakan
program statistik SPSS dan dianalisis menggunakan regresi logistik.
Berdasarkan hasil analisis data yang dilakukan diketahui bahwa hanya
variabel financial stability dan nature of industry yang berpengaruh positif
terhadap kecurangan laporan keuangan. Sementara itu variabel financial target,
personal financial need, external pressure, ineffective monitoring, rationalization,
capability, arrogance, asimetris infomasi dan going concern tidak berpengaruh
terhadap terjadinya kecurangan laporan keuangan. | en_US |
| dc.description.abstract | This study aims to determine how the influence of pentagon fraud,
asymmetric information and going concern on the occurrence of financial
statement fraud. The pentagon fraud factor examined in this study is financial
targets, financial stability, personal financial needs, external pressure, the nature
of industry, ineffective monitoring, rationalization, capability and arrogance. The
subjects in this study were manufacturing companies listed on the Indonesia Stock
Exchange in 2015-2017. The research sample was determined using purposive
sampling. This study has a sample of 52 companies with a total of 139 data
processed. Data was processed using the SPSS statistical program and analyzed
using logistic regression.
Based on the results of data analysis, it is known that only financial
stability and nature of industry variables have a positive effect on fraudulent
financial statements. Meanwhile, financial target variables, personal financial
need, external pressure, ineffective monitoring, rationalization, capability,
arrogance, asymmetric information and going concern do not affect the
occurrence of financial statement fraud. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Financial statement fraud, Pentagon Fraud, Asymmetrical Information and Going Concern. | en_US |
| dc.title | PENGARUH FRAUD PENTAGON, ASIMETRIS INFORMASI DAN GOING CONCERN TERHADAP KECURANGAN LAPORAN KEUANGAN | en_US |
| dc.title.alternative | Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 | en_US |
| dc.type | Thesis
SKR
FEB
852 | en_US |
