PENGARUH FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN

FEBRIAN, ERNAWATI (2019) PENGARUH FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN. S1 thesis, Fakultas Ekonomi.

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Abstract

ERNAWATI FEBRIAN. The Influence of Fraud Pentagon on Detection of Fraudulent Financial Statement. 2019. The purpose of this research is to find the influence of pressure, opportunity, rationalization, competence, and arrogance on detection of fraudulent financial statement on service company sub-sector transportation and category others listed on Indonesia Stock Exchange. The period of this research is three years, which is 2016-2018. This research uses secondary data from financial statement or annual report. The sampling technique used was purposive sampling method of 21 companies. The method of analysis used in this study using panel data regression. The result showed that pressure with proxy fianancial target (ROA) has positive influence on detenction fraudulent financial statement. Meanwhile, opportunity with proxy nature of industry, rationalization with proxy auditor change, competence with proxy directors change, and arrogance wth proxy frequent number of CEO’s picture has no effect on detection of fraudulent financial statement. Keywords: Arrogance, Opportunity, Detection of Fraudulent Financial Statement, Competence, Rationalization, Pressure

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