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      • 03. DISSERTATIONS AND THESIS
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      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      ANALISIS FRAUD PENTAGON THEORY DAN FINANCIAL DISTRESS UNTUK MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA SEKTOR PERBANKAN DI INDONESIA

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      COVER (112.9Kb)
      HALAMAN JUDUL (1.726Mb)
      HALAMAN PENGESAHAN (2.812Mb)
      ABSTRAK (8.860Kb)
      BAB I (213.5Kb)
      BAB II (268.1Kb)
      BAB III (419.2Kb)
      BAB IV (362.6Kb)
      BAB V (134.4Kb)
      DAFTAR PUSTAKA (235.1Kb)
      NASKAH PUBLIKASI (586.4Kb)
      Date
      2019-01-04
      Author
      PUSPARINI, NANDYA OCTANTI
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      Abstract
      This study aims to analize the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking sector in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. Hypotesis testing has done by testing multiple linier regression model which were processed using SPSS 15.0. The result shows that quality of external auditor has a positive influence on fraudulent financial reporting, change in auditor has a negative influence on fraudulent financial reporting, director change has a positive influence on fraudulent financial reporting, frequent number of CEO picture has a positive influence on fraudulent financial reporting, financial distress has a positive influence on fraudulent financial reporting. The other variables which are financial stability and external pressure have no effect on fraudulent financial reporting.
      URI
      http://repository.umy.ac.id/handle/123456789/29900
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      • Department of Accounting

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