PENGARUH TEORI FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANSIAL STATEMENT TERHADAP AUDIT REPORT LAG

Charterlina, Angel (2024) PENGARUH TEORI FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANSIAL STATEMENT TERHADAP AUDIT REPORT LAG. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of the fraud pentagon theory in detecting fraudulent financial statements on audit report lag by focusing on service sector companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2020-2022. The data used is secondary data. The population in this research are service sector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was the purposive sampling method and 185 companies were obtained with a total of 555 samples. Hypothesis testing was carried out using multiple regression analysis using the Boostrapping method. The results of this research indicate that the variables pressure, opportunity and rationalization have an effect on audit report lag and the variables of competence and arrogance have no effect on audit report lag.

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