DETAIL KOLEKSI

Pengaruh fraud pentagon, good corporate governance dan efektifitas laporan keuangan dalam mendeteksi terjadinya manajemen laba (studi pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI 2018-2020)


Oleh : I Gusti Agung Putu Satya Subha Vijanatha

Info Katalog

Nomor Panggil : 023002004005

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Aqamal Haq

Subyek : Finance companies - Management;Manufactures - Management

Kata Kunci : financial target, ineffective monitoring, auditor change, change of director, CEO picture.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023002004005_Halaman-Judul.pdf 13
2. 2022_TA_SAK_023002004005_Lembar-Pengesahan.pdf 6
3. 2022_TA_SAK_023002004005_Bab--1-Pendahuluan.pdf
4. 2022_TA_SAK_023002004005_Bab--2-Tinjauan-Pustaka.pdf
5. 2022_TA_SAK_023002004005_Bab-3-Metode-Penelitian.pdf
6. 2022_TA_SAK_023002004005_Bab--4-Analisis-dan-Pembahasan.pdf
7. 2022_TA_SAK_023002004005_Bab-5-Kesimpulan.pdf
8. 2022_TA_SAK_023002004005_Daftar-Pustaka.pdf
9. 2022_TA_SAK_023002004005_Lampiran.pdf

P Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teorifraud pentagon dalam mendeteksi terjadinya Manajemen Laba. Fraud Pentagondiproksikan dengan variabel yang terdiri dari Pressure (Financial Target),Opportunity (Ineffective Monitoring), Rationalization (Auditor Change), Competence(Change of Director) dan Arrogance (CEO Picture) yang dihipotesiskanmempengaruhi Manajemen Laba. Penelitian ini menggunakan Modified Jones Modeldiscretionary accruals untuk menentukan Manajemen Laba. Pemilihan sample dalampenelitian ini menggunakan metode purposive sampling, dengan kriteria samplemerupakan laporan keuangan perusahaan terdaftar dalam Bursa Efek Indonesia padaperiode 2018-2020 Berdasarkan kriteria tersebut, diperoleh sample sebanyak 45Perusahaan selama 3 tahun periode laporan keuangan. Penelitian ini dilakukan denganmetode kuantitatif, dari data yang telah dikumpulkan tersebut, maka akan diolahdengan menggunakan alat analisis regresi liniear berganda (Multiple Regression)dengan menggunakan program Statistical Product and Service Solution (SPSS).

T This study aimed to examine the elements of fraud in the pentagon theory indetecting of earnings management. The Pentagon fraud is proxied by variablesconsistof Pressure (Financial Target), Opportunity (Ineffective Monitoring), Rationalization(Auditor Change), Competence (Change of Director) and Arrogance (CEO Picture)are hypothesis to affect the Earning Management. This study uses the Modified JonesModel discretionary accruals to determine earnings management. The sampleselection in this study uses a purposive sampling method, with sample criteria beingthe financial statements of companies listed on the Indonesia Stock Exchange in the2018-2020 period. Based on these criteria, financial statementduring three yearsperiod of financial reporting from 45 companies are collected. This research wasconducted by quantitative methods, from the data that has been collected, it will beprocessed using multiple linear regression analysis tools (Multiple Regression) usingthe Statistical Product and Service Solution (SPSS)program.The results shows that Infective Monitoring have a positive effect on EarningsManagement and Ceo Pictures have a negative effect on Earnings Management, whileFinancial Targets, Auditor Change, Change of Director have no effect on EarningsManagement.

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