Pentagon Fraud Sebagai Deteksi Manajemen Laba Pada Perusahaan Perbankan

• Main Author: Muhammad Harianto, -
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian
• Published: 2021
• Subjects: HG1501-3550 Banking
• Online Access: http://repository.unair.ac.id/108512/3/1.%20HALAMAN%20JUDUL.pdf; http://repository.unair.ac.id/108512/1/2.%20ABSTRAK.pdf; http://repository.unair.ac.id/108512/2/3.%20DAFTAR%20ISI.pdf; http://repository.unair.ac.id/108512/12/4.%20BAB%201%20PENDAHULUAN.pdf; http://repository.unair.ac.id/108512/4/5.%20BAB%202%20TINJAUAN%20PUSTAKA.pdf; http://repository.unair.ac.id/108512/6/6.%20BAB%203%20METODE%20PENELITIAN.pdf; http://repository.unair.ac.id/108512/7/7.%20BAB%204%20HASIL%20DAN%20PEMBAHASAN.pdf; http://repository.unair.ac.id/108512/5/8.%20BAB%205%20SIMPULAN%20DAN%20SARAN.pdf; http://repository.unair.ac.id/108512/8/9.%20DAFTAR%20PUSTAKA.pdf; http://repository.unair.ac.id/108512/11/10.%20Lampiran.pdf; http://repository.unair.ac.id/108512/10/11.%20PERMOHONAN%20EMBARGO.pdf; http://repository.unair.ac.id/108512/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

This study aims to empirically test the elements of fraud pentagon theory on detecting earning management. The population of the research is banking companies listed in BEI period 2016-2018. Based on criteria, 162 companies were obtained that could be samples of research. The research method used is...