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Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
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Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures. Perusahaan-perusahaan BUMN yang terdaftar di BEI antara tahun 2018 dan 2021 menjadi populasi penelitian ini. Purposive sampling digunakan dalam pendekatan pengambilan sampel penelitian ini, yang menghasilkan jumlah sampel keseluruhan sebanyak 88 sampel dari 22 perusahaan BUMN. Program SPSS 26.0 digunakan untuk analisis linier berganda dari data penelitian. Hasil penelitian menunjukkan bahwa financial statement fraud dipengaruhi oleh financial stability. Sedangkan faktor ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures tidak dipengaruhi oleh financial statement fraud.
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Title: Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
Description:
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud.
F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud.
Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures.
Perusahaan-perusahaan BUMN yang terdaftar di BEI antara tahun 2018 dan 2021 menjadi populasi penelitian ini.
Purposive sampling digunakan dalam pendekatan pengambilan sampel penelitian ini, yang menghasilkan jumlah sampel keseluruhan sebanyak 88 sampel dari 22 perusahaan BUMN.
Program SPSS 26.
0 digunakan untuk analisis linier berganda dari data penelitian.
Hasil penelitian menunjukkan bahwa financial statement fraud dipengaruhi oleh financial stability.
Sedangkan faktor ineffective monitoring, change in auditor, change in director dan frequnet number of CEO’s pictures tidak dipengaruhi oleh financial statement fraud.
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