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All Journal IQTISHODUNA EL-MUHASABA El Dinar Infestasi Jurnal Akuntansi dan Perpajakan Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Jurnal Equity Jurnal Edueco Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Politala Jurnal Akuntansi AKUNESA Equity
Nawirah Nawirah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Akuisisi : Jurnal Akuntansi

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TESTING THE FRAUD PENTAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN THE BANKING SECTOR INDONESIA 2016-2020 Irmawati, Farida; Nawirah, Nawirah
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.857

Abstract

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, opportunity, rationalization, capability, and arrogance against fraudulent financial reporting which is proxied by using the Altman z-score model. This research is a quantitative research using secondary data, namely financial reports, and annual reports. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used the purposive sampling technique to 34 samples. The technique for analyzing data is through multiple linear regression. The results showed that financial stability had a positive effect on fraudulent financial reporting. External pressure has a negative effect on fraudulent financial reporting. Ineffective monitoring, quality of external audit, change in auditor, changes in the board of directors, CEO duality, and a frequent number of CEO's pictures has no effect on fraudulent financial reporting.
Earnings Management: Company Growth, PSAK 71, and Audit Quality with Good Corporate Governance as Moderation Ramadhany, Nerisha Putri; Nawirah, Nawirah
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1969

Abstract

This research was conducted to determine the effect of company growth, PSAK 71 regarding allowance for impairment losses (CKPN), and audit quality on profit management with good corporate governance as moderating variables. This quantitative research uses secondary data from financial reports of banking companies listed on the IDX. The sample used was 40 companies obtained using the purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA), which is processed using the Eviews application. The results of this research conclude that Company Growth and PSAK 71 do not significantly affect Profit Management. Meanwhile, Audit Quality has a significant negative effect on Profit Management. GCG cannot moderate the influence of Company Growth on Profit Management. GCG cannot moderate the influence of PSAK 71 on Earnings Management. GCG can moderate the influence of Audit Quality on Profit Management.
Co-Authors Afif, Ifa Rosania Devita Nur Romadhoni Ditya Permatasari Farahiyah Sartika Ifa Rosania Afif Irmawati, Farida Khayatul Izzah Manshur, Yusrotul Afiyah Mohamat Chazim Fikri Nurjannah, Evira Afif Nurkhasannah, Meylia Nurul Hafizza Pangestu, Alya Diajeng Puwandani, Eranikan Rahma Rabbani, Fachri Maulida Ramadhany, Nerisha Putri S, Lulu Ilmang Setiani Setiani, Setiani Ula, Nimatul Wahyuda, Muhamad Ridho Zulvia, Awin Rahma ZURAIDAH ZURAIDAH