Tamalia, Novia (2020) PENGARUH FRAUD PENTAGON TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Pentagon Fraud on the detection of financial statement fraud with the audit committee as a moderating variabel. The subject in this study are companies in the infrastructure, utilities and transportation sectors listed on Indonesia Stock Exchange (IDX) with the research period in 2016-2018. The sample in the research used a proposive sampling technique with a total of 49 companies in the the infrastructure, utilities and transportation sectors. The analysis technique in this research uses Partial Least Square (PLS) with the help WarpPLS 6.0 software. The results of this research indicate that: Finanacial target and Ineffective monitoring had no effect in detecting fraudulent financial statements. Change in Auditor, Change in Director and Arrogance has a effect in detecting fraudulent financial statements. Audit Committee moderates the influence of Financial Target , Ineffective monitoring, Change in Auditor, and Arrogance in detecting fraudulent financial statements. Audit Committee does not moderates the influence of Change in Director in detecting fraudulent financial statements. Keywords: FRAUD PENTAGON, AUDIT COMMITTEE, FRAUDULENT FINANCIAL REPORTING.
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 04 Feb 2021 05:57 | ||||||||
| Last Modified: | 04 Feb 2021 05:57 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1112 |
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