Accounting under Pressure: A Behavioural Perspective on Financial Targets, Rationalization, and Fraudulent Reporting
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https://doi.org/10.24843/EJA.2025.v35.i05.p16
Abstrak
Financial statement fraud, while relatively infrequent, remains the most detrimental form of financial misconduct in terms of the magnitude of losses incurred. This study investigates the extent to which financial targets, external pressure, and rationalization contribute to the occurrence of financial statement fraud within infrastructure companies listed on the Indonesia Stock Exchange during the period 2019–2023. A purposive sampling approach was employed, resulting in a final sample of 95 firm-year observations. The study applied multiple linear regression analysis to examine the hypothesized relationships. The empirical results indicate that financial targets do not exert a statistically significant influence on fraudulent financial reporting. In contrast, external pressure is negatively associated with financial statement fraud, while rationalization exhibits a positive and significant relationship. Collectively, these three factors demonstrate a simultaneous effect on the likelihood of fraudulent reporting. These findings underscore the importance of strengthening risk management frameworks and enhancing internal oversight mechanisms within the infrastructure sector. The results also suggest that cognitive and contextual pressures continue to shape the ethical boundaries of financial reporting behaviour, necessitating greater attention to organizational and psychological drivers of misconduct.
Keywords: Financial Targets; External pressure; Rationalization; Financial Statement Fraud
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Referensi
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Basmar, N. A., & Ruslan. (2021). Analisis Perbandingan Model Beneish M Score Dan Fraud Score Dalam Mendeteksi Kecurangan Laporan Keuangan. SEIKO : Journal of Management & Business, 4(2), 428–440. https://doi.org/10.37531/sejaman.v4i2.1439
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Ashtiani, M. N., & Raahemi, B. (2022). Intelligent Fraud Detection in Financial Statements Using Machine Learning and Data Mining: A Systematic Literature Review. IEEE Access, 10, 72504–72525. https://doi.org/10.1109/ACCESS.2021.3096799
Basmar, N. A., & Ruslan. (2021). Analisis Perbandingan Model Beneish M Score Dan Fraud Score Dalam Mendeteksi Kecurangan Laporan Keuangan. SEIKO : Journal of Management & Business, 4(2), 428–440. https://doi.org/10.37531/sejaman.v4i2.1439
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Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
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Ebaid, I. E.-S. (2023). Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market. Future Business Journal, 9(1). https://doi.org/10.1186/s43093-023-00218-z
Gaffaroglu, S., & Alp, S. (2023). Detecting frauds in financial statements: a comprehensive literature review between 2019 and 2023 (June). Press Academia, 18, 47–51. https://doi.org/10.17261/pressacademia.2023.1849
Herdjiono, I., & Kabalmay, B. N. (2021). Can the Fraud Triangle Detect Financial Statement Fraud? An Empirical Study of Manufacturing Companies in Indonesia. Journal of Corporate Finance Research, 15(3). https://doi.org/10.17323/j.jcfr.2073-0438.15.3.2021.28-38.
Hossain, M. Z., Raja, M. R., & Hasan, L. (2024). Developing Predictive Models for Detecting Financial Statement Fraud : A Machine Learning Approach. European Journal of Theoretical and Applied Sciences, 2(6), 271–290. https://doi.org/10.59324/ejtas.2024.2(6).22
Huric-Larsen, J. F. (2024). Why cartel participation leads to financial statement fraud and market abuse. European Competition Journal, 1–15. https://doi.org/10.1080/17441056.2024.2379141
Jan, C. L. (2021). Detection of Financial Statement Fraud Using Deep Learning for Sustainable Development of Capital Markets Under Information Asymmetry. Sustainability (Switzerland), 13(17). https://doi.org/10.3390/su13179879
Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76
Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. 283–303. https://doi.org/10.1017/CBO9780511817410.023
Jolaiya, O. F. (2024). Effect of Electronic Fraud on the Financial Performance of Banks in Nigeria. Asian Journal of Economics, Business and Accounting, 24(4), 80–92. https://doi.org/10.9734/ajeba/2024/v24i41266
Kadek, N., Tiapandewi, Y., Nyoman, N., Suryandari, A., Gede, A. A. P., & Arie, B. (2020). Dampak Fraud Triangle Dan Komite Audit Terhadap. Kharisma, 2(2), 156–173.
Kaituko, L. E., Githaiga, P. N., & Chelogoi, S. K. (2023). Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2218175
Kompas.com. (2023). Geger Dugaan Wika dan Waskita Manipulasi Laporan Keuangan. https://money.kompas.com/read/2023/06/07/091635026/geger-dugaan-wika-dan-waskita-manipulasi-laporan-keuangan?page=all
Kustinah, S. (2022). Investigating Fraud and Corrupt Practices in Indonesia. Journal of Governance, 7(1), 121–132. https://doi.org/10.31506/jog.v7i1.14520
Kusumosari, L., & Solikhah, B. (2021). Analisis Kecurangan Laporan Keuangan Melalui Fraud Hexagon Theory. Jurnal Ilmiah akuntansi dan Keuangan, 4(3), 753–767.
Lestari, U. P., & Jayanti, F. D. (2021). Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Pentagon. Jurnal Proaksi, 8(1), 38–49. https://doi.org/10.32534/jpk.v8i1.1491
Marais, A., Vermaak, C., & Shewell, P. (2023). Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models. Cogent Economics and Finance, 11(1). https://doi.org/10.1080/23322039.2023.2190215
Maryani, N., Kusuma Natita, R., & Herawati, T. (2022). Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services. Budapest International Research and Critics Institute Journal, 5(1), 4300–4314.
Mongwe, W. T., & Malan, K. M. (2020). A survey of automated financial statement fraud detection with relevance to the South African context. South African Computer Journal, 32(1), 74–112. https://doi.org/10.18489/sacj.v32i1.777
MonitorIndonesia.com. (2024). Korupsi Laporan Keuangan Fiktif Rp 1,9 Miliar 2 Eks Pejabat PT Telkom Akses Regional Tangerang Dijebloskan ke Tahanan. https://monitorindonesia.com/hukum/read/2024/06/589009/korupsi-laporan-keuangan-fiktif-rp-19-miliar-2-eks-pejabat-pt-telkom-akses-regional-tangerang-dijebloskan-ke-tahanan-insial-ab-dan-rsak
Mulyandini, V. C. (2022). The Effect of Financial Ratios On Fraudulent Financial Reporting. COMSERVA Journal of Research and Community Service, 1(12), 1189–1198. https://doi.org/10.36418/comserva.v1i12.193
Nadia, N., Nugraha, N., & Sartono, S. (2023). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Bank Umum Syariah. Jurnal Akuntansi dan Governance, 3(2), 125–139. https://doi.org/10.24853/jago.3.2.125-139
Nadziliyah, H., & Primasari, N. S. (2022). Analisis Fraud Hexagon Terhadap Financial Statement Fraud Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi. Accounting and Finance Studies, 2(1), 21–39. https://doi.org/10.47153/afs21.2702022
Nurbaiti, A., & Arthami, A. (2023). Mendeteksi Kecurangan Laporan Keuangan Menggunakan Teori Fraud Hexagon. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 6(1), 215–228. https://doi.org/10.29303/akurasi.v6i1.359
Octaviana, N. (2022). Analisis Elemen-Elemen Fraud Hexagon Theory Sebagai Determinan Fraudulent Financial Reporting. Jurnal Akuntansi, 11(2), 106–121. https://doi.org/10.46806/ja.v11i2.895
Oktami, S., Salam, A., & Hasanuddin. (2024). The Influence of Fraud Triangle Activity on Financial Stability, Financial Targets, and External Pressure in Infrastructure Companies Listed on the Indonesia Stock Exchange (BEI) 2020-2022. International Journal of Economic Research and Financial Accounting (IJERFA), 2(3), 801–815. https://doi.org/10.55227/ijerfa.v2i3.129
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Diamond Theory: Studi Empiris Pada Perusahaan Sub Sektor Transportasi Di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89–102. http://jurnaltsm.id/index.php/JBA
Purba, R. (2023). Teori Akutansi: Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi. In Merdeka Kreasi.
Putra, A., & Mildawati, T. (2023). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Triangle (Studi Kasus Pada Perusahaan Industri Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Ilmu dan Riset Akuntansi, 12(1), 1–19.
Rashid, N., Afthanorhan, A., Yazid, A. S., Johari, R. J., Hamid, N. A., & Rasit, Z. A. (2019). The Causation of the Financial Statement Manipulation Activities. International Journal of Academic Research in Business and Social Sciences, 8(12), 1629–1637. https://doi.org/10.6007/ijarbss/v8-i12/5264
Ratmono, D., & Frendy. (2022). Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2117161
Rudianti, W., & Maesaroh, S. (2022). Deteksi Kecurangan Laporan Keuangan dengan Diamond Fraud Theory pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi, 17(2), 313–330.
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##submission.howToCite##
HIKMAWATI, Yuke; MARYANI, Neni.
Accounting under Pressure: A Behavioural Perspective on Financial Targets, Rationalization, and Fraudulent Reporting.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, may 2025.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/123017>. Tanggal Akses: 14 oct. 2025
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p16.
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