Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia

Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose this study was determine the effect educational background board directors, commissioners and audit committee on real earnings management. This research conducted in manufacturing company listed Indonesia Stock Exchange (IDX) using purposive sampling method. analysis technique used multiple linear regression. Based results analysis, it found that accounting finance owned had negative company. also show one factors can prevent occurrence company.
 Keywords : Real Earning Management; Education; Board Of Director; Commissioner; Audit Committee.