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: | https://repotest.untar.ac.id/id/eprint/36291 |
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