Muawanah, Wildatul (2023) Peran Mediasi Fraudulent Financial Statement Pada Hubungan Fraud Pentagon Theory Terhadap Financial Distress Di Era Pandemi. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to detect bankruptcy caused by fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX) by obtaining empirical evidence regarding the effect of pentagon fraud on financial distress with fraudulent financial statements as a mediating variable. The detection tool used is fraud pentagon theory which consists of stimulus, ability, opportunity, rationalization and ego with the F-Score and Z-Score methods. This study uses a quantitative approach. The population of this research is the property & real estate, transportation & logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The number of samples was determined by purposive sampling, so there were 32 companies as a sample. The research method used is a quantitative descriptive method. The analysis technique used in this research is PLS regression analysis using the SmarPLS 4.0 program. The results of this study indicate that stimulus has a significant effect on financial distress. Ability, opportunity, rationalization, and ego have no effect on financial distress. Fraudulent financial statements cannot mediate the influence of stimulus, ability, opportunity, rationalization and ego on financial distress. Keywords : Financial Distress, Fraudulent Financial Statement, Fraud Pentagon.
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | Wildatul Muawanah | ||||||||
| Date Deposited: | 25 Jul 2023 02:30 | ||||||||
| Last Modified: | 25 Jul 2023 02:30 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/15682 |
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