Yustiazaman, Siti Maryam (2024) Apakah "Fraud pentagon" dapat mendeteksi "fraudulent financial satement"? bukti empiris di Bursa Efek indonesia = Can the "Fraud pentagon" detect "fraudulent financial statement"? Empirical evidence on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan untuk menguji apakah fraud pentagon dapat mentedeksi fraudulent financial statement. Tekanan yang diproksikan dengan financial stability, kesempatan diproksikan dengan ineffective monitoring, rasionalisasi yang diproksikan dengan change in auditor, kompetensi yang diproksikan dengan change in director serta arogansi diproksikan dengan frequent number of CEO picture. Data diperoleh dari S&P Capital serta laporan keuangan dan laporan tahunan masing – masing perusahaan. Teknik purposive sampling digunakan untuk memperoleh sampel riset dari data sekunder perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022 , sehingga diperoleh 117 perusahaan yang menjadi observasi. Dengan menggunakan model penelitian regresi logistik, studi ini menemukan bahwa tekanan, kesempatan, kompetensi berpengaruh positif terhadap fraudulent financial statement, namun dua variabel lainnya rasionalisasi dan arogansi tidak berpengaruh terhadap fraudulent financial statement. Hasil studi ini memberikan implikasi bahwa kecurangan laporan keuangan dapat dideteksi dengan fraud pentagon yang dimana terdapat kebutuhan untuk meningkatkan internal kontrol perusahaan agar tidak menimbulkan manipulasi laporan keuangan yang nantinya akan berdampak kepada para investor dan pemangku kepentingan lainnya.
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This study evaluates can the fraud pentagon detect fraudulent financial statement. Pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change in audior, competence is proxied by change in director, and arrogance is proxied by frequent number of ceo picture. The data is obtained from S&P Capital, financial statement and annual report. Each by using purposive sampling method to obtain sample from secondary data in Indonesia Stock Exchange companies on 2020 – 2022, this research is using 117 company as observation data. By using logistic regression model, this study find results that the pressure, opportunity and competence has positive effect on fraudulent financial statement. But two other variable as auditor rationalization and arogance have no effect on fraudulent financial statement. The result of this research provide the implication that financial statement fraud can be detected using the fraud pentagon, where there’s need to improve the company internal control so as not to cause manipulation of financial reports which will later impact investor and other stakeholders.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Yustiazaman, Siti Maryam NIM01017210118 yustia.zaman04@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Herusetya, Antonius NIDN0303086001 antonius.herusetya@uph.edu |
Uncontrolled Keywords: | tekanan; kesempatan; rasionalisasi; kompetensi; arogansi; pressure; opportunity; rationalization; competence; arogance. |
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 |
Depositing User: | SITI MARYAM YUSTIAZAMAN |
Date Deposited: | 30 Sep 2024 04:31 |
Last Modified: | 30 Sep 2024 04:31 |
URI: | http://repository.uph.edu/id/eprint/65394 |