Alfia, Famia Septa Dinda (2021) “PENGARUH EARNING MANAGEMENT SEBAGAI PERANTARA FRAUD PENTAGON TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING”. Undergraduate thesis, UPN "VETERAN' JAWA TIMUR.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon terhadap Pendeteksian Fraudulent Financial Reporting melalui Earnings Management sebagai variabel intervening. Subjek pada penelitian ini yaitu perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian pada tahun 2015-2019. Sampel pada penelitian ini menggunakan teknik purposive sampling dengan total 15 perusahaan BUMN. Teknik analisis pada penelitian ini menggunakan Partial Least Square (PLS) dengan alat Warp PLS 6.0. Penelitian ini memperoleh hasil bahwa (1) Fraud Pentagon berpengaruh terhadap Pendeteksian Fraudulent Financial Reporting, (2) Fraud Pentagon berpengaruh terhadap Earnings Management, (3) Earnings Management berpengaruh terhadap Pendeteksian Fraudulent Financial Reporting, (4) Fraud Pentagon berpengaruh terhadap pendeteksian Fraudulent Financial Reporting melalui Earnings Management. Kata kunci: fraud pentagon, fraudulent financial reporting, earnings management
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Lisa Nadya Irawan | ||||||||
| Date Deposited: | 06 Oct 2021 02:28 | ||||||||
| Last Modified: | 06 Oct 2021 02:28 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/2757 |
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