?url_ver=Z39.88-2004&rft_id=1711031070&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TINDAK+KECURANGAN+PELAPORAN+KEUANGAN+DALAM+SUDUT+PANDANG+FRAUD+PENTAGON%0D%0A&rft.creator=MUHAMMAD+%2C+NURIELHUDA+RACHMAN&rft.subject=330+Ekonomi&rft.subject=336+Keuangan+publik&rft.description=Data+dari+ACFE+menunjukkan+bahwa+Indonesia+pada+periode+2014-2020+memiliki%0D%0A126+kasus+penipuan+laporan+keuangan%2C+yang+menempatkan+Indonesia+sebagai%0D%0Anegara+tertinggi+kedua+dengan+kasus+penipuan+terbanyak+di+Asia+Pasifik.%0D%0AFenomena+tersebut+menarik+untuk+diteliti+guna+mengetahui+faktor-faktor+apa+saja%0D%0Ayang+mendorong+munculnya+fenomena+tersebut+dari+perspektif+teori+Fraud%0D%0APentagon.+Penelitian+ini+menggunakan+laporan+keuangan+perusahaan+infrastruktur%0D%0Autilitas+dan+transportasi+yang+secara+konsisten+terdaftar+di+Bursa+Efek+Indonesia%0D%0Aperiode+2015-2019.+Data+diperoleh+dari+185+sampel+yang+dipilih+dengan%0D%0Amenggunakan+metode+purposive+judgment+sampling.+Data+kemudian+dianalisis%0D%0Adengan+menggunakan+analisis+regresi+linier+berganda.+Hasil+penelitian+ini%0D%0Amenunjukkan+bahwa+tidak+semua+faktor+yang+diteliti+mempengaruhi+kecurangan%0D%0Apelaporan+keuangan.+Dari+tujuh+hipotesis+yang+diajukan%2C+hanya+variabel+financial%0D%0Atarget+yang+berpengaruh+positif+terhadap+kecurangan+pelaporan+keuangan.%0D%0ADemikian+pula%2C+variabel+sifat+industri+juga+mempengaruhi+kecurangan%2C+tetapi%0D%0Adalam+arah+yang+berlawanan+(negatif).+Sedangkan+lima+variabel+lainnya+yaitu%3A%0D%0Atekanan+eksternal%2C+efektivitas+pengawasan%2C+pergantian+auditor%2C+pergantian+direksi%2C%0D%0Adan+dual+jabatan+CEO+tidak+menunjukkan+pengaruh+yang+signifikan.%0D%0AKata+kunci+%3A+kecurangan+pelaporan+keuangan%2C+fraud+pentagon%2C+kejahatan%0D%0Akorporasi%0D%0A%0D%0A%0D%0AData+from+ACFE+shows+that+Indonesia+in+the+2014-2020+period+had+126+cases+of%0D%0Afinancial+reporting+fraud+that+ranked+Indonesia+as+the+second+highest+country+with%0D%0Athe+most+fraud+cases+in+Asia+Pacific.+This+fact+is+interesting+to+study+to+find+out%0D%0Awhat+factors+that+influence+the+emergence+of+the+phenomenon+from+the%0D%0Aperspective+of+the+Pentagon+Fraud+theory.+This+study+uses+the+financial+reports+of%0D%0Ainfrastructure%2C+utility+and+transportation+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+for+the+2015-2019+period.+Data+were+obtained+from+185+samples%0D%0Aselected+using+purposive+judgment+sampling+method.+The+data+were+then+analyzed%0D%0Ausing+multiple+linear+regression+analysis.+The+results+of+this+study+indicate+that+not%0D%0Aall+of+the+factors+studied+influence+fraudulent+financial+reporting.+Of+the+seven%0D%0Ahypotheses+proposed%2C+only+the+financial+target+variable+has+a+positive+effect+on%0D%0Afraudulent+financial+reporting.+Similarly%2C+the+variable+nature+of+the+industry+also%0D%0Ainfluences+fraudulent+financial+reporting%2C+but+in+the+opposite+(negative)+direction.%0D%0AWhile+the+other+five+variables%2C+namely%3A+external+pressure%2C+monitoring%0D%0Aeffectiveness%2C+auditor+turnover%2C+director+turnover%2C+and+dual+CEO+positions+did+not%0D%0Ashow+a+significant+effect.%0D%0AKeywords%3A+financial+reporting+fraud%2C+pentagon+fraud%2C+corporate+crime%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-02-28&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70441%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70441%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70441%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MUHAMMAD+%2C+NURIELHUDA+RACHMAN++(2023)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TINDAK+KECURANGAN+PELAPORAN+KEUANGAN+DALAM+SUDUT+PANDANG+FRAUD+PENTAGON.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70441%2F