Ghaisani, Farahiya (2021) Pendeteksian fraudulent financial reporting menggunakan analisis fraud pentagon pada perusahaan sector consumer cyclicals yang terdaftar di bursa efek Indonesia = Fraudulent Financial Reporting Detection Using Pentagon Fraud Analysis on Consumer Cyclicals Sector Companies Listed On Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mendeteksi fraudulent financial reporting dengan menggunakan analisis fraud pentagon pada perusahaan sektor consumer noncyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini merupakan penelitian asosiatif dengan menggunakan data kuantitatif dengan jumlah sampel yang digunakan dalam penelitian ini berjumlah 57 perusahaan. Berdasarkan hasil pengujian diketahui bahwa tekanan berpengaruh positif terhadap fraudulent financial report dan kemampuan berpengaruh negatif terhadap fraudulent financial report pada sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Sementara peluang, rasionalitas dan arogansi tidak berpengaruh terhadap fraudulent financial report pada sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2020.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Tekanan; Peluang; Rasionalitas; Arogansi; Kemampuan; Fraudulent financial report | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 8423 not found. | ||||||||
Date Deposited: | 04 Feb 2022 02:21 | ||||||||
Last Modified: | 02 Mar 2022 01:24 | ||||||||
URI: | http://repository.uph.edu/id/eprint/45371 |
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