SRIKANDINI, RYANTIKA (2023) PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT MENGGUNAKAN FRAUD PENTAGON THEORY DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research was conducted to examine the effect of the pentagon fraud factors on fraudulent financial statements, and the role of audit committee in moderating that influence relationship. The population in this study were all property, real estate and construction companies listed on the Indonesia Stock Exchange from 2017 to 2021, which were 82 companies. The sample technique used was purposive sampling and obtained 49 companies with 245 units of analysis. The analytical method used is a logistic regression analysis, and hypothesis tested using IBM SPSS 25. The results of this study indicates that dualism position had a positive effect on fraudulent financial statements. While the financial target, ineffective monitoring, change in auditors, and change of directors does not affect the fraudulent financial statement. In addition, the audit committee able to weaken the influence of change in auditors on fraudulent financial statements. The audit committee is unable to moderate the influence of quality of financial target, ineffective monitoring, change of directors, and dualism position on fraudulent financial statements.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilakukan untuk mengetahui pengaruh faktor fraud pentagon terhadap fraudulent financial statement, serta peran komite audit dalam memoderasi hubungan pengaruh tersebut. Populasi dalam penelitian ini berupa seluruh perusahaan properti, real estate, dan konstruksi bangunan yang tedaftar di Bursa Efek Indonesia selama tahun 2017-2021, yaitu sejumlah 82 perusahaan. Teknik sampel yang digunakan adalah purposive sampling dan menghasilkan 49 perusahaan dengan 245 unit analisis. Metode analisis yang digunakan adalah analisis regresi logistik, serta pengujian hipotesis menggunaan aplikasi IBM SPSS 25. Hasil penelitian menunjukkan bahwa rangkap jabatan berpengaruh positif terhadap fraudulent financial statement. Sedangkan target keuangan, pengawasan yang tidak efektif, pergantian auditor, dan pergantian direksi tidak berpengaruh terhadap fraudulent financial statement. Selain itu, komite audit terbukti mampu memperlemah pengaruh pergantian auditor terhadap fraudulent financial statement. Komite audit tidak mampu memoderasi pengaruh target keuangan, pengawasan yang tidak efektif, pergantian direksi dan rangkap jabatan terhadap fraudulent financial statement. | |||||||||
| Uncontrolled Keywords: | fraudulent financial statement, financial target, ineffective monitoring, change in auditors, change of directors, dualism position, audit committee fraudulent financial statement, financial target, ineffective monitoring, change in auditors, change of directors, dualism position, audit committee | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Ryantika Srikandini | |||||||||
| Date Deposited: | 16 Jan 2024 11:58 | |||||||||
| Last Modified: | 16 Jan 2024 11:58 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/32245 |
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