THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT
| Main Authors: | Mardiana, Ana, Lukman, Lukman, Tangke, Paulus |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2022
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/26 https://journal.inspiring.or.id/cjba/article/view/26/21 |
| ctrlnum |
article-26 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT</title><creator>Mardiana, Ana</creator><creator>Lukman, Lukman</creator><creator>Tangke, Paulus</creator><description lang="en-US">Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance.
Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test).
Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period.
Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period.
Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2022-10-19</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/26</identifier><identifier>10.58792/cjba.v2i2.26</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA); 130-158</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v2i2</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/26/21</relation><rights lang="en-US">Copyright (c) 2022 Contemporary Journal on Business and Accounting</rights><recordID>article-26</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Mardiana, Ana Lukman, Lukman Tangke, Paulus |
| title |
THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2022 |
| url |
https://journal.inspiring.or.id/cjba/article/view/26 https://journal.inspiring.or.id/cjba/article/view/26/21 |
| contents |
Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance.
Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test).
Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period.
Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period.
Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization
Paper Type Research Result |
| id |
IOS19745.article-26 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
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Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
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2024-06-13T04:01:51Z |
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2024-06-13T04:01:51Z |
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