Muhammad Harianto (2021) Pentagon Fraud Sebagai Deteksi Manajemen Laba Pada Perusahaan Perbankan. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

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.

Item Type:	Thesis (Skripsi)
Additional Information:	KKB KK-2 A.151-21 Har p
Uncontrolled Keywords:	arrogance, competence, fraud pentagon, manajemen laba, opportunity, pressure, rationalization.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance > HG1501-3550 Banking
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Muhammad Harianto NIM041711333136
Contributors:	Contribution Name NIDN / NIDK Thesis advisor Sri Iswati NIDN0021116304
Depositing User:	Tatik Poedjijarti
Date Deposited:	08 Jul 2021 03:15
Last Modified:	08 Jul 2021 03:15
URI:	http://repository.unair.ac.id/id/eprint/108512
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