Raditya, Rafferty (2020) PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 - 2019. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statement with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in Indonesian Stock Exchange with sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect towards fraudulent financial statement and audit committee is able to moderate the effect of financial targets towards fraudulent financial statement, while there is no effect of ineffective monitoring, change in audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not be able to moderate the effect of ineffective monitoring, change in audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement. Considering there is a limitation in this research, be expected for further research uses other sector that listed in Indonesian Stock Exchange and expands the research period so that the data’s result is become more accurate. Moreover, further research is also be expected to use other variable measurement in detecting frauds, such as Ohlson O-Score, Distance-to-Default, Benford’s Law, Beneish Index Ratio and add more independent variables and use intervening variables that have effects towards fraud. Keywords: Fraudulent financial statement, financial targets, ineffective monitoring, change in audit firm, CEO’s education, majority ownerships, audit committee
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Jun 2022 03:31 |
| Last Modified: | 10 Apr 2023 02:53 |
| URI: | http://repository.untar.ac.id/id/eprint/36291 |
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