Kecurangan laporan keuangan merupakan persoalan yang masih menjadi tema yang hangat untuk diperbincangkan, terlebih dengan mencuatnya kasus manipulasi laporan keuangan Garuda Indonesia tahun buku 2018. Tujuan dari penelitian ini adalah untuk mengidentifikasi potensi kecurangan laporan keuangan dengan menggunakan teori fraud pentagon. Teori fraud pentagon memiliki lima elemen risiko kecurangan yang dikembangkan dari teori fraud triangle Cressey 1953. Kelima elemen resiko tersebut adalah tekanan, kesempatan, rasionalisasi, kompetensi, dan arogansi. Pengujian dari elemen resiko fraud pentagon menggunakan variabel proksi yaitu stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, pergantian auditor, pergantian direktur, dan gambar CEO. Sementara itu, untuk variabel kecurangan laporan keuangan menggunakan variabel proksi manajemen laba yang diukur dengan metode Modifikasi Jones. Sampel yang digunakan adalah 13 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2017. Data-data yang digunakan merupakan data sekunder yang diperoleh dari laman web perusahaan dan laman web Bursa Efek Indonesia. Metode analisis data menggunakan analisis regresi berganda, dimana pengolahannya dibantu oleh program SPSS 21. Hasil dari pengujian hipotesis menunjukkan bahwa variabel tekanan eksternal yang diukur dengan rasio leverage mempengaruhi kecurangan laporan keuangan. Sementara itu, variabel stabilitas keuangan yang diukur dengan rasio perubahan aset, variabel target keuangan yang diukur dengan ROA, variabel pengawasan yang tidak efektif yang diukur dengan rasio komisioner independen, variabel pergantian auditor, variabel pergantian direktur, dan variabel gambar CEO tidak terbukti mempengaruhi kecurangan laporan keuangan.

This study aims to investigate the effect of idealism and relativism on accounting students' perceptions of accountants' unethical behavior. This research is important because the accounting profession is the guardian of public trust and accounting students are prospective accountants. The research was conducted using a survey technique with accounting students as respondents from a religion-based university. The prepared questionnaire was sent to accounting student respondents and the data that was successfully obtained through a questionnaire and met the requirements was then processed using SPSS 24 software. The quality of the data was determined through a series of tests such as normality and classical assumptions. The hypothesis was tested by multiple regression. The test results partially or simultaneously show that idealism and relativism affect accounting students' perceptions of accountants' unethical behavior. Therefore, universities as printers of the next generation need to provide learning that is able to improve and maintain idealism and foster relativism that is positive or in accordance with applicable norms. Providing learning about moral ethics and adding religious learning can be one solution. Key words: idealism, relativism, accountants, perception, ethics

Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of disclosure have not been widely reviewed. This paper examines this matter with the literature review method, and conclusions are prepared based on qualitative analysis. The XBRL-based reporting system has many advantages compared to the previous reporting system, including faster data transfer, efficiency, and others. In addition, the tag system in XBRL allows users to know more details about the information conveyed. The tag system allows users to search for relevant information and easily compare with different companies. Therefore, the management practice of disclosing financial statements and financial statements is presented explicitly to users of financial statements. Thus, the sophistication of a reporting system based on information technology XBRL can increase transparency and better disclosure.