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)
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| ABSTRACTThis 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. |
| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| 657 ATB 12:2 (2019) | 03-20-687083183 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20502889 |
