Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Pengujian teori fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan pertambangan di Indonesia

I Made Laut Mertha Jaya; Ajeng Ayu Ambarwati Poerwono (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, 2019)

 Abstrak

ABSTRACT
This study was to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEOs picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013 2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEOs picture, have no effect on fraudulent financial statements in mining companies in Indonesia.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 657 ATB 12:2 (2019)
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : Jakarta: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, 2019
Sumber Pengatalogan : LibUI ind rda
ISSN : 1979858x
Majalah/Jurnal : Akuntabilitas: Jurnal Ilmu Akuntansi
Volume : Vol. 12, No. 2, 2019: Hal. 157-168
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik : https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&ved=2ahUKEwij2PG8gcvnAhUGzTgGHUvBCpoQFjABegQIBxAB&url=http%3A%2F%2Fjournal.uinjkt.ac.id%2Findex.php%2Fakuntabilitas%2Farticle%2Fdownload%2F12587%2Fpdf&usg=AOvVaw2Wu7ShFhAqaiwFCA4tfgVO
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
657 ATB 12:2 (2019) 03-20-687083183 TERSEDIA
Ulasan:
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