欺诈五角大楼对2014年至2016年在印尼证券交易所上市的基础设施公司的财务报表的影响

Fitri Damayani, Terti Wahyudi, Emylia Yuniartie
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引用次数: 17

摘要

本研究的目的是实证检验舞弊五边形对财务报表舞弊的影响。本研究使用的自变量为:财务稳定性、财务目标、外部压力、管理层所有权、无效监控、行业性质、审计师更换、董事更换、CEO图片频繁次数。而因变量则是财务报表舞弊。本研究对象为2014-2016年在印尼证券交易所(IDX)上市的基础设施公司。采用目的抽样法,共81个样本。统计方法采用多元线性回归分析,采用统计t检验、统计f检验和决定系数的假设检验。研究结果表明,行业性质对财务报表舞弊有显著影响。而其他自变量对财务报表舞弊没有影响。同时检验结果表明,自变量同时对财务报表舞弊产生影响。
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PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016
The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.
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