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primary topic: PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: Thesis
type: Article
abstract: In Indonesia, the financial and banking industries are the third most disadvantaged industries after the government and mining industries. This study aims to examine the effect of fraud pentagon and financial distress on fraudulent financial reporting in banks listed on the Indonesia Stock Exchange (IDX). Using fraudulent financial reporting as the dependent variable and financial targets, external pressure, ineffective monitoring, change in auditor, change in director, CEO Duality, and financial distress as independent variables, a sample of 47 banks listed on the IDX was taken. The results of the study show that the financial distress variable has a significant positive effect on fraudulent financial reporting. The external pressure variable has a significant negative effect on fraudulent financial reporting, while the variables that have no effect are financial targets, ineffective monitoring, change in auditor, change in director, and CEO Duality.
date: 2026-04-10
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (Text)
subject: 332.1 Banks/Bank, Perbankan

PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (Text)
type: Document
has file: 22108020042_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22108020042_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22108020042 Farhati Divaiza
type: Person
given name: NIM.: 22108020042
family name: Farhati Divaiza

HTML Summary of #76678 PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
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primary topic: PENGARUH ELEMEN FRAUD PENTAGON DAN FINANCIAL DISTRESS TERHADAP FRAUDULENT FINANCIAL REPORTING PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

332.1 Banks/Bank, Perbankan
type: Concept