CD-ROM

Fraud Pentagon Theory in Detecting the Occurrence of Earning Managament (CD + Cetak)

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This final report is aimed to explain how to detect the occurrence of earning management in the company using fraud pentagon theory. Earning management is defined as an act of intervening financial statements through policies implemented by management. To detect it, principals can use fraud pentagon theory consisting of five elements namely pressure, opportunity, rationalization, competence, and arrogance. Each element can be explained by different factor. First, pressure element explained by financial stability and leverage. Second, opportunity element explained by the natural of industry and ineffective monitoring. Third, rationalization element explained by changes in public auditors. Fourth, competency element explained by changes in directors. Last, arrogance element explained by frequent number of CEO's picture appearing in annual report. In conclusion, the five elements contained in the pentagon fraud theory can be used to explain how to detect the occurrence of earning management in a company.

Key Words: Fraud Pentagon Theory, Earning Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

019 ENG2020 DEV f

Penerbit

Malang : Program D-3 Bahasa Inggris Fakultas Ilmu Sosial dan Ilmu Politik UNMER Malang., 2020

Deskripsi Fisik

PDF, 1.990 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

019 ENG 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Earning Management
FRAUD PENTAGON THEORY

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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