SKRIPSI

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2019

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This study aims to obtain empirical evidence related to the Effect of Pentagon Fraud on Financial Reporting Fraud. Crowe Horwath proposed the Pentagon Fraud in 2011, and there are five components that are the cause of every fraud incident. Pressure, opportunity, rationalization, competence, and arrogance are several types of fraud pentagon. The study used secondary data with quantitative methods. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2016 to 2019. The sample selection is a purposive sampling approach, and sample data analysis produces 48 data. Then hypothesis testing using multiple linear regression. The results of the study reveal that financial reporting fraud is influenced by the pressure proxy financial target variables, rationalization proxy total accruals, and arrogance proxy dualism position. Meanwhile, Opportunity Proxy Ineffective Monitoring and competence proxy Change of direct have no effect on fraudulent financial reporting. Keywords: Financial Target, Ineffective Monitoring, Total Accrual, Change of Direct, Dualism Position, Fraudulent Financial Reporting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

576.53 WIR p

Penerbit

: ., 2022

Deskripsi Fisik

xix, 86 hlm.; 25 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

576.53

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

fraud pentagon

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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