Friska, Andani (2026) ANALISIS FAKTOR DETERMINAN MANAJEMEN LABA MENURUT PERSPEKTIF PENTAGON FRAUD THEORY PADA PERUSAHAAN FOOD AND BEVERAGE. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Praktik manajemen laba yang didorong oleh motivasi kecurangan pelaporan keuangan dapat mendistorsi informasi keuangan dan menurunkan kepercayaan pemangku kepentingan terhadap stabilitas pasar modal. Penelitian ini bertujuan untuk menguji pengaruh faktor risiko Fraud Pentagon yang meliputi tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), kompetensi (competence), dan arogansi (arrogance) terhadap manajemen laba pada perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sektor ini dipilih karena memiliki kerentanan terhadap praktik manipulasi keuangan akibat persaingan yang ketat dan fluktuasi ekonomi. Penelitian kuantitatif ini menggunakan data sekunder dari laporan tahunan dengan teknik purposive sampling, sehingga diperoleh 25 perusahaan dengan 68 observasi data panel. Manajemen laba diukur menggunakan discretionary accruals berdasarkan Modified Jones Model, sedangkan pengujian hipotesis dilakukan dengan analisis regresi linier berganda. Ukuran perusahaan digunakan sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa peluang yang diproksikan melalui proporsi komisaris independen dan ukuran perusahaan berpengaruh positif dan signifikan terhadap manajemen laba. Temuan ini mengindikasikan bahwa keberadaan komisaris independen belum tentu menjamin efektivitas pengawasan, sementara perusahaan besar cenderung memanfaatkan kompleksitas transaksi yang dimiliki. Sebaliknya, tekanan, rasionalisasi, dan kompetensi tidak berpengaruh signifikan, sedangkan variabel arogansi tidak dapat diuji karena penerapan sistem dewan dua tingkat yang konsisten. Temuan ini menegaskan pentingnya penguatan mekanisme tata kelola perusahaan guna meminimalkan peluang terjadinya manipulasi laba. Kata kunci: Discretionary Accruals; Fraud Pentagon; Food and Beverage; Manajemen Laba; Tata Kelola Perusahaan. Earnings management driven by fraudulent financial reporting motives can distort financial information and reduce stakeholder trust in capital market stability. This study aims to examine the effect of Fraud Pentagon risk determinants, namely pressure, opportunity, rationalization, competence, and arrogance, on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This sector was selected due to its vulnerability to financial manipulation amid intense competition and economic fluctuations. This quantitative study uses secondary data obtained from annual reports and applies purposive sampling, resulting in a sample of 25 companies with 68 panel data observations. Earnings management was measured using discretionary accruals based on the Modified Jones Model, while hypothesis testing employed multiple linear regression analysis. Firm size was included as a control variable. The results indicate that opportunity, represented by the proportion of independent commissioners, and firm size have a positive and significant effect on earnings management. These findings suggest that the presence of independent commissioners may not always ensure effective monitoring, while larger firms tend to exploit the complexity of business transactions. In contrast, pressure, rationalization, and competence show no significant effect, while the arrogance variable could not be tested due to the consistent implementation of the two-tier board system. The findings highlight the importance of strengthening corporate governance mechanisms to reduce opportunities for opportunistic earnings manipulation. Keywords: Corporate Governance; Discretionary Accruals; Earnings Management; Food and Beverage; Fraud Pentagon.
| Item Type: | Other |
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| Subjects: | ?? 300 ?? ?? 330 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2606189937 Digilib |
| Date Deposited: | 10 Jul 2026 01:18 |
| Last Modified: | 10 Jul 2026 01:18 |
| URI: | http://digilib.unila.ac.id/id/eprint/102357 |
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