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Wulandari, Putri Cahya
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Journal : Islamic Accounting and Finance Review

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The Effect of Fraud Pentagon on Earnings Management with the Audit Committee as a Moderating Variable Wulandari, Putri Cahya; Wawo, Andi; Juardi, Muhammad Sapril Sardi
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.51289

Abstract

This research aims to determine the effect of the fraud pentagon consisting of pressure, opportunity, rationalization, competence, and arrogance on earnings management with the audit committee as a moderating variable. This research uses annual report data from 30 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Quantitative research method with a causality approach using SPSS (Statistical Program for Social Science) software or application in hypothesis testing. The results obtained show that pressure has a significant and negatif effect on earnings management. The opportunity, rationalization and competence variables have a positive effect on earnings management. The arrogance variable has no effect on earnings management. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence and arrogance on earnings management. Keywords : Fraud Pentagon Theory, Komite Audit, Manajemen Laba
Co-Authors Ali Imron Andi Wawo Bangun, Clarissa Adisty Hagareninsa Br Berutu, Siti Sarah Hagareninsa, Clarissa Adisty Haqiqi, Nasywa Nathania Indah, Nurul Lubis, Amru Prabowo Muhammad Sapril Sardi Juardi Nurhayati Nurhayati Rapotan Hasibuan Ritonga, Nasywa Nathania Haqiqi Saragih, Devi Herdini Syafira, Dita