?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Fraudulent+Financial+Reporting%3A+Pengujian+Teori+Fraud+Pentagon+Pada%0D%0ASektor+Perbankan+Di+3+Negara+ASEAN&rft.creator=Amedea+Grevsi+Oktavia%2C+1311031008&rft.subject=HC+Economic+History+and+Conditions&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+elemen-elemen+fraud+dalam+teori+fraud%0D%0Apentagon+terhadap+indikasi+adanya+fraudulent+financial+reporting+pada+perusahaan%0D%0Asektor+perbankan+di+Indonesia%2C+Singapura%2C+dan+Malaysia+tahun+2013-2015.%0D%0AVariabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+financial+target%2C%0D%0Afinancial+stability%2C+external+pressure%2C+ineffective+monitoring%2C+opini+auditor%2C%0D%0Apergantian+direksi%2C+dan+CEO+yang+memiliki+jabatan+dualisme+sedangkan+variabel%0D%0Adependen+yang+digunakan+adalah+fraudulent+financial+reporting+yang+diproksikan%0D%0Adengan+DACC+(discretionary+accruals).%0D%0APenelitian+ini+menggunakan+175+sampel+di+3+negara+ASEAN+pada+tahun+2013-%0D%0A2015.+Penelitian+ini+dilakukan+dengan+metode+kuantitatif+menggunakan+data%0D%0Asekunder.+Data+sekunder+tersebut+berasal+dari+pelaporan+keuangan+yang+diunduh%0D%0Adari+website+perusahaan+dan+BE.+Metode+penentuan+sampel+dengan+menggunakan%0D%0Apurposive+sampling.+Analisis+data+menggunakan+metode+regresi+logistik%0D%0AHasil+dari+penelitian+ini+menunjukkan+bahwa+terdapat+satu+variabel+yang%0D%0Aberpengaruh+signifikan+dalam+mendeteksi+terjadinya+fraudulent+financial%0D%0Areporting%2C+yaitu+CEO+yang+memiliki+jabatan+dualisme.+Variabel+tersebut%0D%0Amerepresentasikan+satu+elemen+dalam+Crowe%E2%80%99s+fraud+pentagon+theory+yaitu%0D%0Aarogansi.%0D%0AKata+Kunci%3A+Fraud%2C+Fraud+Triangle%2C+Fraud+Diamond%2C+Fraud+Pentagon%2C%0D%0AFraudulent+Financial+Reporting%2C+discretionary+accruals%0D%0A%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aimed+to+examine+the+elements+of+fraud+in+fraud+pentagon+theory%0D%0Aagainst+indications+of+fraudulent+financial+reporting+on+banking+sector+in%0D%0AIndonesia+%2C+Singapore+and+Malaysia+at+2013-2015.+Independent+variables+in+this%0D%0Aresearch+were+financial+targets%2C+financial+stability%2C+external+pressure%2C+ineffective%0D%0Amonitoring%2C+auditor+opinion%2C+change+of+directors%2C+and+CEOs+who+have+dualism%0D%0Apositions%2C+while+the+dependent+variable+was+fraudulent+financial+reporting+that%0D%0Aproxied+by+DACC+(discretionary+accruals).%0D%0AThis+study+used+175+samples+listed+on+the+Stock+Exchange+in+three+ASEAN%0D%0Acountries+at+2013-2015.+This+research+was+conducted+by+quantitative+methods%0D%0Ausing+secondary+data.+The+secondary+data+derived+from+financial+reporting+that%0D%0Aare+downloaded+from+the+company+website.+The+sampling+method+was+purposive%0D%0Asampling.+The+data+analysis+using+the+logistic+regression+method.%0D%0AThe+results+of+this+study+indicate+that+there+are+one+variables+which+were%0D%0Asignificant+in+detecting+the+occurrence+of+fraudulent+financial+reporting%2C+including%0D%0ACEOs+who+have+dualism+positions.+These+variables+represent+the+one+elements+in%0D%0Aa+pentagon+fraud+Crowe's+theory%3B+arrogance.%0D%0AKeywords%3A+Fraud%2C+Fraud+Triangle%2C+Fraud+Diamond%2C+Fraud+Pentagon%2C+Fraudulent%0D%0AFinancial+Reporting%2C+Financial+Restatement&rft.publisher=Universitas+Lampung&rft.date=2017-08-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28025%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28025%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28025%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Amedea+Grevsi+Oktavia%2C+1311031008++(2017)+Fraudulent+Financial+Reporting%3A+Pengujian+Teori+Fraud+Pentagon+Pada+Sektor+Perbankan+Di+3+Negara+ASEAN.++Universitas+Lampung%2C+Fakultas+Ekonomi+dan+Bisnis+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28025%2F