Pengaruh Fraud Pentagon Terhadap Manipulasi Laporan Keuangan yang Dimoderasi oleh Komite Audit
DOI:
https://doi.org/10.37385/msej.v4i1.1193Keywords:
Fraud Pentagon, Manipulasi Laporan Keuangan, Perusahaan ManufakturAbstract
Penelitian ini dibuat untuk mencermati pengaruh teori Fraud Pentagon terhadap manipulasi laporan keuangan pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2020. Penelitian ini memakai metode kuantitatif dengan 133 populasi dan 89 sampel yang didapatkan dengan menggunakan metode purposive sampling. Penelitian ini memakai metode analisis regresi panel dengan Eviews 12 yang digunakan sebagai aplikasi pengolah data.. Hasil penelitian ini membuktikan bahwa Financial Stability (FSTAB) dan Nature of Industry (NATURE) berpengaruh signifikan negatif terhadap FSCORE sedangkan Audit Change (AUDCHANGE), Director Change (DCHANGE) dan Number of CEO Picture (CEOPIC) tidak berpengaruh signifikan terhadap FSCORE. Size of Audit Committee (AUDSIZE) juga tidak memoderasi hubungan kelima variabel independen tersebut terhadap FSCORE.
Kata Kunci: Fraud Pentagon, Manipulasi Laporan Keuangan, Perusahaan Manufaktur
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