MANURUNG, SRIWANTI (2021) PENGARUH FRAUD PENTAGON DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Undergraduate thesis, Universitas Negeri Medan.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh fraud pentagon dan kepemilikan institusional terhadap Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2018 sampai 2020. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 50 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel yang diperoleh adalah 150. Metode analisis data penelitian ini menggunakan metode analisis regresi logistik. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang diunduh dari www.idx.co.id. Analisis data yang digunakan adalah regresi logistik menggunakan alat bantu SPSS 25.
Hasil penelitian ini menunjukan bahwa financial stability berpengaruh terhadap fraudulent financial statement dengan nilai signifikansi 0,000. Sementara financial target, external pressure, ineffective monitoring, pergantian auditor, pergantian direksi, frequent number of ceo’s picture dan kepemilikan institusional tidak berpengaruh terhadap fraudulent financial statement dengan nilai signifikansi 0.462, 0.363, 0.850, 0.977, 0.649, 0.316 dan 0.273.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Fraudulent Financial Statement , Beneish M-Score, Fraud Pentagon, Financial Stability, Financial Target, External Pressure, Inneffective Monitoring, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Kepemilikan Institutional. |
| Subjects: | H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Cut Lidya Mutia |
| Date Deposited: | 05 Aug 2022 00:41 |
| Last Modified: | 05 Aug 2022 00:41 |
| URI: | https://digilib.unimed.ac.id/id/eprint/47207 |
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