FRAUD PENTAGON IN EARNING MANAGEMENT AT METAL AND CHEMICAL MANUFACTURING COMPANIES

Jurnal Wahana Akuntansi

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Title FRAUD PENTAGON IN EARNING MANAGEMENT AT METAL AND CHEMICAL MANUFACTURING COMPANIES
FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA
 
Creator Putri, Theresa Ventyana Yulia
 
Subject triangle fraud theory
diamond fraud theory
pentagon fraud theory
earning management
 
Description This research was conducted to analyse whether the fraud of detecting financial statements is seeking an earning management. The use of Pentagon fraud in this research because Pentagon fraud is a development of the previous theories, triangle fraud (Cressey, 1953) and Fraud Diamond (Wolf and Hermanson,2004). The aim of conducting this study was to test whether the factors of the Pentagon fraud have significant effects on the metal and chemical manufacturing companies incorporated in the Indonesia Stock Exchange (IDX) during 2017-2018. The study used 54 samples. The sampling technique used is the purposive sample method. The analysis of the data used is linear regression, and to know the outcome of whether the pressure (financial stability, outside pressure and financial targets); Opportunity (nature of industry); Rationalization (Amendment of Auditors); Competence (change of directors); Arrogance (how many CEO photos) has significant effect on fraud. When arrogance and opportunity have no effect on fraud by detecting it using financial statements
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya yaitu triangle fraud ( Cressey, 1953) dan frauddiamond (Wolf and Hermanson,2004). Tujuan kami mengadakan penilitian ini untuk menguji apakah faktor-faktor dari pentagon fraud berpengaruh signifikan pada perusahaan manufaktur logam dan kimia yang tergabung dalam Bursa Efek Indonesia (BEI) selama tahun 2017-2018.Penelitian ini menggunakan 54 sample.Teknik sampling yang digunakan adalah metode sample purposive. Analisis data yang digunakan adalah linear regresi, dan untuk mengetahui hasil apakah tekanan ( stabilitas keuangan, tekanan dari luar dan target keuangan); kesempatan (sifat industry); Rasionalisasi (perubahan auditor); Kompetensi (perubahan direksi) ; Arogansi ( seberapa banyak foto CEO) berpengaruh signifikan terhadap fraud. Ketika arogansi dan kesempatan tidak berpengaruh terhadap fraud dengan mendeteksinya menggunakan laporan keuangan
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/13303
10.21009/wahana.14.023
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi; 143- 155
2302-1810
10.21009/wahana-akuntansi/14.2
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/13303/8194
 
Rights Copyright (c) 2019 Theresa Ventyana Yulia Putri
 

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