| dc.contributor.advisor | | |
| dc.contributor.advisor | ABDURAHIM, AHIM | |
| dc.contributor.author | PUTRI, DWI LUCKY FATHMAWATI | |
| dc.date.accessioned | 2020-02-14T02:32:23Z | |
| dc.date.available | 2020-02-14T02:32:23Z | |
| dc.date.issued | 2019-12-20 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/31691 | |
| dc.description | This study aims to determine how the influence of pentagon fraud on fraudulent
financial reporting. The pentagon fraud factors studied in this study was financial
target, financial stability, external pressure, ineffective monitoring, quality
auditor eksternal, change in auditor, quality of direction, and frequent number of
ceo’s. The subject in this study were banking companies listed on the Indonesia
Stock Exchange in 2015-2017. The research sample was determined using
purposive sampling. This study has a sample of 31 companies with a total of 93
data processed. Data was processed using SPSS statistical program and analyzed
using logistic regression. Based on the result of data analysis, it is known that the
variables of quality of direction and frequent number of ceo’s have an effect in
fraudulent financial reporting, but financial target, financial stability, external
pressure, quality of auditor, ineffective monitoring, change in auditor have no
effect on the fraudulent financial reporting. | en_US |
| dc.description.abstract | This study aims to determine how the influence of pentagon fraud on fraudulent
financial reporting. The pentagon fraud factors studied in this study was financial
target, financial stability, external pressure, ineffective monitoring, quality
auditor eksternal, change in auditor, quality of direction, and frequent number of
ceo’s. The subject in this study were banking companies listed on the Indonesia
Stock Exchange in 2015-2017. The research sample was determined using
purposive sampling. This study has a sample of 31 companies with a total of 93
data processed. Data was processed using SPSS statistical program and analyzed
using logistic regression. Based on the result of data analysis, it is known that the
variables of quality of direction and frequent number of ceo’s have an effect in
fraudulent financial reporting, but financial target, financial stability, external
pressure, quality of auditor, ineffective monitoring, change in auditor have no
effect on the fraudulent financial reporting. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | fraudulent financial reporting, fraud pentagon | en_US |
| dc.title | ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DENGAN PRESPEKTIF FRAUD PENTAGON (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017) | en_US |
| dc.type | Thesis SKR FEB 827 | en_US |
