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Analisis manajemen laba dengan pendekatan fraud pentagon theory

Deiyanti, Elok Tri and Assih, Prihat (2021) Analisis manajemen laba dengan pendekatan fraud pentagon theory. In: Conference on Economic and Business Innoation Webinar International, 2021, Universitas Widyagama Malang.

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This study aims to analyze earnings management using fraud pentagon theory approach. Fraud pentagon as an independent variable consists of five elements, namely pressure, opportunity, rationalization,
competence, and arrogance. Meanwhile, the dependent variable used in this study is earnings management which is measured using the absolute value of discretionary accruals. This research is quantitative and
qualitative research. The research was conducted at 20 basic industry and chemicals manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The data used are obtained through documentations made by collecting annual reports and company financial statements on the official website of the Indonesia Stock Exchange and the official website of the related company. The data analysis technique used in this research is multiple linear regression analysis. The results of the research conducted indicate that only one variable has a significant effect on earnings management. This variable is rationalization. Meanwhile, the other four variables, namely pressure, opportunity, competence, and arrogance, have no effect on earnings management.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Nama : Prihat Assih NIDN : 0730096501
Uncontrolled Keywords: Earnings Management, Fraud Pentagon Theory
Depositing User: Surya Dannie
Date Deposited: 04 Dec 2023 11:55
Last Modified: 04 Dec 2023 12:21

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