ABSTRAK
Penelitian ini bertujuan untuk menguji hubungan antara manajemen laba danfraud pada laporan keuangan. Manajemen laba diukur dengan aggregated priordiscretionary accruals, abnormal book-tax differences, unexpected revenue peremployee (Dechow et al, 1996; Perols dan Barbara, 2011; Tang dan Firth, 2011).Sampel penelitian terdiri dari 16 perusahaan yang melakukan fraud dan 16perusahaan yang tidak melakukan fraud. Pemilihan sampel menggunakan metodematching sample berdasarkan industri dan ukuran perusahaan. Hasil penelitianmenunjukkan bahwa aggregated prior discretionary accruals dan unexpectedrevenue per employee memiliki hubungan positif dengan fraud. Sementaraabnormal book-tax differences memiliki hubungan negatif dengan fraud.

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ABSTRACT
The purpose of this research is to examine the relation between earningsmanagement and financial statement fraud. Earnings management is measured byusing aggregated prior discretionary accruals, abnormal book-tax differences,unexpected revenue per employee (Dechow et al, 1996; Perols dan Barbara, 2011;Tang dan Firth, 2011). The research is conducted by using samples of 16 fraudfirms and 16 non fraud firms. The samples are matched based on industry andcompany size. The results show that aggregated prior discretionary accruals andunexpected revenue per employee have positive relation with financial statementfraud. On the other hand, abnormal book-tax differences have negative relationwith financial statement fraud.