Pendeteksian Fraudulent Financial Statement Melalui Analisis Fraud Pentagon Theory dengan Manajemen Laba sebagai Variabel Moderasi

Authors

  • Niken Savitri Primasari Universitas Nadhlatul Ulama Surabaya
  • Puspa Setia Arum Sari

Keywords:

fraudulent financial statement, fraud pentagon theory, pressure, opportunity, rationalization, capability, arrogance

Abstract

This study aims to find empirical evidence of the influence of fraud pentagon theory on fraudulent financial statements with earnings management as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Detection of possible fraudulent financial statement is measured by the F-Score model and Moderated Regression Analysis (MRA). This study uses a purposive sampling technique with a sample of 13 companies and 78 financial statement data. The results showed that simultaneous fraud pentagon theory had a significant positive effect on fraudulent financial statements, MRA test results showed that simultaneous earnings management could strengthen the influence of fraud pentagon theory on fraudulent financial statements, while partially financial stability, financial targets, external pressure, nature of industry, ineffective monitoring, change of company directors and frequent number of CEO's picture does not have a significant effect on fraudulent financial statements, but the quality of external auditors and change in auditors has a significant positive effect on fraudulent financial statements.

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Published

2020-12-30

How to Cite

Savitri Primasari, N., & Setia Arum Sari, P. (2020). Pendeteksian Fraudulent Financial Statement Melalui Analisis Fraud Pentagon Theory dengan Manajemen Laba sebagai Variabel Moderasi. NATIONAL CONFERENCE FOR UMMAH (NCU) 2020, 1(1). Retrieved from https://conferences.unusa.ac.id/index.php/NCU2020/article/view/591