DERMAWAN, NADIRA FADLIANI (2021) PENGARUH FAKTOR FRAUD PENTAGON TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Property, Real Estate And Building Construction yang Terdaftar di BEI tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study to analyze the effect of the fraud pentagon theory which is proxied by pressure (financial target, financial stability, and external pressure), opportunities (ineffective monitoring and nature of industry), rationalization (rationalization of total accruals on total assets), capability (change of director), and arrogance (frequent number of CEO's pictures on financial statements) against fraudulent financial reporting. The population in this study are property, real estate, and building construction companies listed on the Indonesia Stock Exchange. The period used is 2015-2019. The sample selected by purposive sampling method are 155 data. The data analysis method used is multiple linear regression analysis. The results show that financial stability and nature of industry have a significant positive effect on fraudulent financial reporting. The results show that financial stability and nature of industry have a significant positive effect on fraudulent financial reporting, while financial target, external pressure, ineffective monitoring, rationalization of total accruals on total assets, changes of director, and frequent number of CEO's pictures on financial statements have no significant positive effect on fraudulent financial reporting. Keywords : Fraud, Fraud Pentagon Theory, Earnings Management. Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon theory yang diproksikan dengan tekanan (target keuangan, stabilitas keuangan dan tekanan eksternal), kesempatan (ketidakefektifan pengawasan dan sifat industri), rasionalisasi (rasionalisasi total akrual pada total aset), kemampuan (pergantian direksi), dan arogansi (jumlah foto CEO pada laporan keuangan) terhadap kecurangan pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan property, real estate and building construction yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan adalah tahun 2015-2019. Sampel yang terpilih dengan metode purposive sampling adalah sebanyak 155 data. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa stabilitas keuangan dan sifat industri berpengaruh positif signifikan terhadap kecurangan pelaporan keuangan. Hasil penelitian menunjukkan bahwa stabilitas keuangan dan sifat industri berpengaruh positif signifikan terhadap kecurangan pelaporan keuangan, sedangkan target keuangan, tekanan eksternal, ketidakefektifan pengawasan, rasionalisasi total akrual pada total aset, pergantian direksi, dan jumlah foto CEO pada laporan keuangan tidak berpengaruh positif signifikan terhadap kecurangan pelaporan keuangan. Kata Kunci : Kecurangan, Teori Fraud Pentagon, Manajemen Laba.
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