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All Journal Jurnal Riset Akuntansi
Muhammad Taufiq Arrahman
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Economics, Econometrics & Finance

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Pengaruh Fraud Pentagon dan Asimetri Informasi terhadap Fraudulent Financial Statement dengan Kualitas Laba Sebagai Pemoderasi Muhammad Taufiq Arrahman; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1322

Abstract

This study aims to examine the influence of pentagon fraud and information asymmetry on fraudulent financial statement with earnings quality as a moderating variable. This study uses a literature review method. The theories underlying this study are agency theory and positive accounting theory. The results of the study show that the factors that influence fraudulent financial statements are pressure, opportunity, rationalization, competence, arrogance, and information asymmetry. Earnings quality can strengthen or weaken the influence of these factors. This study was conducted to enable subsequent researchers to gain a deep understanding of the theories and research results that are relevant to their research topic.
Co-Authors Nera Marinda Machdar