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Theresa Ventyana Yulia Putri
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Economics, Econometrics & Finance Social Sciences

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FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA Theresa Ventyana Yulia Putri
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.86 KB) | DOI: 10.21009/wahana.14.023

Abstract

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
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