ANALISIS FRAUD PENTAGON THEORY TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI ISSI TAHUN 2016-2020

Ahmad Najwan Almuzakki, NIM.: 17108040039 (2021) ANALISIS FRAUD PENTAGON THEORY TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI ISSI TAHUN 2016-2020. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Overstatement and understatement of financial statements might cause asymmetric information between management and investors that causes losses to others. There are many factors that causing management to commit fraudulent presentation of the financial statements thus became the idea of researchers in compiling this study. This study uses indicators from the fraud pentagon theory to examine the factors that cause management's actions on conducting earnings management. One of the boards that helps do supervise management is the audit Committee, which make this research will be moderated by the audit committee. The companies that were sampled in this study were companies that were consistently listed on the Indonesian Sharia Stock Index in the 2016 – 2020 periods. After conducting a purposive sampling screening, the number of samples in this study was 60 companies. This study uses moderation multiple regression analysis technique with the help of statistical applications Eviews 10. There are two laut of five hypotheses that are supported and support agency theory which assumes three human attitudes that can influence in decision making.

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