?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FRAUD+PENTAGON+DALAM+MENDETEKSI+FRAUDULENT+FINANCIAL+REPORTING+MENGGUNAKAN+BENEISH+M-SCORE+MODEL%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+%0D%0AIndonesia+Tahun+2014-2016)&rft.creator=RESTU+BELLA+SARPTA%2C+1411031108&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+indikator+fraud+dalam+teori+fraud+%0D%0Apentagon+terhadap+fraudulent+financial+reporting+pada+perusahaan+manufaktur.+%0D%0AVariabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+variabel+%0D%0Apressure+dengan+proksi+stabilitas+keuangan%2C+tekanan+pihak+eksternal%2C+opportunity+dengan+proksi+ketidakefektifan+pengawasan%2C+rationalization+dengan+proksi+opini+auditor%2C+capability+dengan+proksi+pergantian+direksi%2C+dan+arrogance+dengan+proksi+%0D%0Afrekuensi+kemunculan+gambar+CEO.+Sedangkan+variabel+dependen+yang+digunakan+adalah+fraudulent+financial+reporting+yang+diproksikan+dengan+Beneish+M-Score+Model.%0D%0ASampel+penelitian+ini+menggunakan+22+perusahaan+manufaktur+yang+terdaftar+di+%0D%0ABursa+Efek+Indoesia+pada+tahun+2014-2016.+Data+yang+digunakan+adalah+data+%0D%0Asekunder+yang+berupa+laporan+tahunan+perusahaan+yang+dijadikan+sampel+%0D%0Apenelitian.+Alat+uji+data+menggunakan+software+SPSS+23.+Hasil+penelitian+menunjukkan+bahwa+variabel+rationalization+yang+proksikan+dengan+opini+auditor+terbukti+berpengaruh+terhadap+fraudulent+financial+reporting.+Sementara+variabel+pressure+dengan+proksi+stabilitas+keuangan%2C+tekanan+pihak+eksternal%2C+opportunity+dengan+proksi+ketidakefektifan+pengawasan%2C+capability+dengan+proksi+pergantian+direksi%2C+dan+arrogance+dengan+proksi+frekuensi+kemunculan+gambar+CEO+tidak+berpengaruh+terhadap+kecurangan+laporan+keuangan.+%0D%0A%0D%0A%0D%0A%0D%0AKata+Kunci%3A+Beneish+M-Score%2C+Fraud%2C+Fraud+Pentagon%2C+Fraudulent+Financial%0D%0A+Reporting.+%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aimed+to+examine+the+effect+of+fraud+indicators+in+fraud+pentagon+%0D%0Atheory+against+the+detection+of+fraudulent+financial+reporting+on+manufacturing+%0D%0Acompany.+Independent+variables+in+this+research+were+variable+pressure+which+%0D%0Aproxied+by+financial+stability+and+external+pressure%2C+opportunity+which+proxied+by+ineffective+monitoring%2C+rationalization+which+proxied+by+auditor+opinion%2C+capability+which+proxied+by+change+of+directors%2C+and+arrogance+which+proxied+by+the+frequent+number+of+CEO's+picture.+While+the+dependent+variable+was+fraudulent+financial+reporting+that+proxied+by+Beneish+M-Score.%0D%0AThe+sample+of+this+research+using+22+manufacturing+company+which+is+listed+on+%0D%0Athe+Indonesia+Stock+Exchange+Effect+in+2014+%E2%80%93+2016.+The+data+used+is+secondary+%0D%0Adata+in+the+form+of+annual+reports+of+company+that+become+research+sample.+The+%0D%0Atest+equipment+data+using+software+SPSS+23.+The+result+of+this+research+show+that+rationalization+variables+which+proxied+by+auditor+opinion+has+an+influence+%0D%0Aon+the+fraudulent+financial+reporting.+While+the+variable+pressure+which+%0D%0Aproxied+by+financial+stability+and+external+pressure%2C+opportunity+which+proxied+by+ineffective+monitoring%2C+capability+which+proxied+by+change+of+directors%2C+and+arrogance+which+proxied+by+the+frequent+number+of+CEO's+picture+has+not+an+influence+on+fraudulent+financial+reporting.%0D%0A+%0D%0A%0D%0A%0D%0AKeywords%3A+Beneish+M-Score%2C+Fraud%2C+Fraud+Pentagon%2C+Fraudulent+Financial+Reporting.&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2018-04-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31452%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31452%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31452%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RESTU+BELLA+SARPTA%2C+1411031108++(2018)+ANALISIS+FRAUD+PENTAGON+DALAM+MENDETEKSI+FRAUDULENT+FINANCIAL+REPORTING+MENGGUNAKAN+BENEISH+M-SCORE+MODEL+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2014-2016).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31452%2F