Misstatements and concealment of facts about the value of accounts in the financial statements indicate a fraudulent financial reporting. As a result, financial information is irrelevant and misleading. The purpose of this study was to test the fraud pentagon theory in detecting fraudulent financial reporting using the fraud score model of companies listed in the L.Q. 45 index on the Indonesia Stock Exchange in 2014-2018. The results showed that fraud pentagon theory simultaneously affects the fraudulent financial reporting. Partially, financial stability and Family firms have a positive effect, external pressure and total accruals have a negative effect, and the nature of the industry, effective monitoring, changes in auditors, Change in director, the proportion of independent commissioners, and a frequent number of CEO's picture do not affect fraudulent financial reporting. Based on the results of the research, fraud pentagon theory can be used to minimize the occurrence of fraudulent financial reporting that may be done by the company by ensuring the fairness of a financial report and assessing the risk of fraud by taking into account all aspects, especially on asset change ratios, debt ratios, accounts receivable ratios, percentage of independent audit committees change in auditors, changes in directors.

Abstract:The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year [2005][2006][2007][2008][2009][2010][2011][2012][2013][2014], that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism.Key words: independent commissioner, audit committee, financial distress, integrity of financial statements.Abstak: Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.Kata Kunci: komisaris independen, komite audit dan financial distress, integritas laporan keuangan. PENDAHULUANPenyajian laporan keuangan yang wajar mensyaratkan penyajian secara jujur dampak dari transaksi, peristiwa dan kondisi lain dalam suatu entitas. Dengan demikian, laporan keuangan harus menyajikan informasi yang berintegritas tinggi (PSAK no. 1, 2014). Integritas laporan keuangan adalah laporan keuangan yang menampilkan kondisi suatu

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

Abstrak: Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing Terhadap Indikasi Melakukan Transfer Pricing. Penelitian ini bertujuan untuk menguji apakah Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing berpengaruh terhadap Indikasi Melakukan Transfer Pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Teknik sampling yang digunakan dalam penelitian ini adalah nonprobability sampling dengan jenis purposive sampling sehingga diperoleh sebanyak 75 sampel dari 15 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Metode analisis yang digunakan adalah metode analisis regresi logistik dengan bantuan dari aplikasi IBM SPSS 25. Hasil dari penelitian ini menunjukkan bahwa variabel Beban Pajak dan Kepemilikan Asing secara parsial berpengaruh positif terhadap Indikasi Melakukan Transfer Pricing, sedangkan variabel Mekanisme Bonus dan Exchange Rate secara parsial tidak berpengaruh terhadap Indikasi Melakukan Transfer Pricing.Kata kunci: Beban Pajak, Exchange Rate, Kepemilikan Asing, Mekanisme Bonus, dan Transfer Pricing

This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique.  In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing.  The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.