?url_ver=Z39.88-2004&rft_id=1411031078&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=%0D%0APENGARUH+INDIKATOR-INDIKATOR+KECURANGAN+TERHADAP+KECURANGAN+LAPORAN+KEUANGAN+DALAM+PERSPEKTIF+FRAUD+PENTAGON+PADA+SEKTOR+PROPERTY+DAN+REAL+ESTATE+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA%0D%0A&rft.creator=MAGHFIROH+FITRIANI+MUZIANSYAH%2C+1411031078&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+indikator-indikator+kecurangan+dalam+teori++fraud+pentagon+terhadap+kecurangan+laporan+keuangan.+Variabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+stabilitas+keuangan%2C+kondisi+industri%2C+opini+audit%2C+pergantian+direksi+dan+kepemilikan+manajemen.+Variabel+dependen+yang+digunakan+dalam+penelitian+ini+adalah+kecurangan+laporan+keuangan.+Sampel+penelitian+ini+menggunakan+36+perusahaan+property+dan+real+estate+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2014-2016.+%0D%0AHasil+dari+penelitian+ini+menunjukkan+bahwa+variabel+kepemilikan+manajemen+berpengaruh+positif+terhadap+kecurangan+laporan+keuangan+dan+variabel+kondisi+industri+berpengaruh+negatif+terhadap+kecurangan+laporan+keuangan.+Sedangkan+variabel+stabilitas+keuangan%2C+opini+audit+dan+pergantian+direksi+tidak+berpengaruh+terhadap+kecurangan+laporan+keuangan.%0D%0A%0D%0AKata+Kunci+%3A+Kecurangan%2C++Fraud+Pentagon%2C+Kecurangan+Laporan+Keuangan%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+study+aimed+to+examine+the+influence+of+fraud+indicators+in+pentagon+fraud+theory+against+financial+statement+fraud.+Independen+variables+in+this+research+were+financial+stability%2C+nature+of+industry%2C+audit+opinion%2C+change+of+directors+and+ownership+by+management.+Dependent+variables+in+this+research+was+financial+statement+fraud.+The+sample+of+this+research+using+36+property+and+real+estate+companies+listed+on+Indonesian+Stock+Exchange+in+2014-2016.+%0D%0AThe+result+of+this+research+showed+that+ownership+by+management+variable+has+positive+influence+on+financial+statement+fraud+and+nature+of+industry+variable+has+negative+influence+on+financial+statement+fraud.+While+financial+stability+variable%2C+audit+opinion+variable+and+change+of+directors+variable+has+not+an+influence+on+financial+statement+fraud.%0D%0A%0D%0AKeywords+%3A+Fraud%2C++Fraud+Pentagon%2C+Financial+Statement+Fraud%0D%0A&rft.publisher=+UNIVERSITAS+LAMPUNG&rft.date=2018-05-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31528%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31528%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31528%2F3%2FSKRIPSI%2520FULL.pdf&rft.identifier=++MAGHFIROH+FITRIANI+MUZIANSYAH%2C+1411031078++(2018)++PENGARUH+INDIKATOR-INDIKATOR+KECURANGAN+TERHADAP+KECURANGAN+LAPORAN+KEUANGAN+DALAM+PERSPEKTIF+FRAUD+PENTAGON+PADA+SEKTOR+PROPERTY+DAN+REAL+ESTATE+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA.+++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31528%2F