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 a quantitative method. The analysis method uses multiple linear regression using SPSS. The results of this study indicate that variables pressure proxied by external pressure, rationalization proxied by auditor changes, and arrogance proxied by frequent number of CEO’s pictures have an effect to detected earning management, while pressure variables proxied by financial target, opportunity proxied by ineffective monitoring and competence proxied by change of director haven’t effect in detecting earning management.