Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia
Abstract
Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company.
Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.
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References
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Budiman, A., & Fadillah, A. R. (2017). Pengaruh rasio kredit macet dan likuiditas terhadap kinerja keuangan bank perkreditan rakyat. Jurnal Ekonomi Manajemen, 3(2), 120–128.
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Ratnasari, E., & Solikhah, B. (2019). Analysis of Fraudulent Financial Statement: The Fraud Pentagon Theory Approach. Gorontalo Accounting Journal, 2(2), 98–112.
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Saputra, A. R., & Kesumaningrum, N. D. (2017). Analisis Faktor – Faktor Yang Mempengaruhi Fraudulent Financial Reporting Dengan Perspektif Fraud Pentagon Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Akuntansi Dan Keuangan, 22(2), 121–134.
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Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris pada Perbankan di Indonesia yang Terdaftar di BEI). Paper Dipresentasikan Di Forum Ilmiah Pendidikan Akuntansi.
Utami, E. R., & Pusparini, N. O. (2019). The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017). 5th International Conference of Accounting and Finance, 60–65. https://doi.org/10.2991/icaf-19.2019.10
Widarti, W. (2015). Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Manajemen Dan Bisnis Sriwijaya. https://doi.org/10.29259/jmbs.v13i2.3351
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Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Zaki, N. M. (2017). The Approriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements-An Empirical Study on Firms Listed In The Egytian Stock Exchange. International Journal of Social Science and Economic Reasearc, 2(2), 2403–2433.
Akbar, T. (2017). the Determination of Fraudulent Financial Reporting Causes By Using Pentagon Theory on Manufacturing Companies in Indonesia. International Journal of Business, Economics and Law, 14(5), 106–113.
Ariyanto, D, Firdaus, G. M., Sari, M. M. R., Dewi, A. A., & Jhuniantara, I. M. G. (2020). How self control and situational pressure influence the tendency to receive gratification: An experimental study. International Journal of Criminology and Sociology, 9, 400–414. https://doi.org/10.6000/1929-4409.2020.09.39
Ariyanto, Dodik, Jhuniantara, I. M. G., Ratnadi, N. M. D., Putri, I. G. A. M. A. D., & Dewi, A. A. (2021). Detecting fraudulent financial statements in pharmaceutical companies : Fraud pentagon theory perspective. Accounting, 7(7), 1611–1620. https://doi.org/10.5267/j.ac.2021.5.009
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.
Budiman, A., & Fadillah, A. R. (2017). Pengaruh rasio kredit macet dan likuiditas terhadap kinerja keuangan bank perkreditan rakyat. Jurnal Ekonomi Manajemen, 3(2), 120–128.
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. https://doi.org/10.1111/j.1475-679X.2012.00449.x
Devy, K. L. S., Wahyuni, M. A., & Sulindawati, N. L. G. E. (2017). Pengaruh Frequent Number of Ceos Picture, Pergantian Direksi Perusahaan Dan External Pressure Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Pada Perusahaan Farmasi Yang Listing Di Bei Periode 2012-2016). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 8(2). https://doi.org/10.23887/jimat.v8i2.10392
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1–22. https://doi.org/10.14421/ekbis.2018.2.1.1060
Hanifa, S. I., & Laksito, H. (2015). Pengaruh Fraud Indicators Terhadap Fraudulent Financial Statement: Studi Empiris Pada Perusahaan Yang Listed Di Bursa Efek Indonesia (BEI) TAHUN 2008-2013. Diponegoro Journal of Accounting, 4(4), 411–425.
Haqq, A. P. N. A., & Budiwitjaksono, G. S. (2020). Fraud Pentagon for Detecting Financial Statement Fraud. Journal of Economics, Business, and Accountancy Ventura, 22(3), 319–332. https://doi.org/10.14414/jebav.v22i3.1788
Hidayah, E., & Saptarini, G. D. (2019). Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia. International Conference on Acoounting, Business, & Economics, 2010, 89–102.
Husmawati, P., Septriani, Y., Rosita, I., & Handayani, D. (2017). Fraud Pentagon Analysis in Assessing the Likelihood of Fraudulent Financial Statement (Study on Manufacturing Firms Listed in Bursa Efek Indonesia Period 2013-2016). International Conference of Applied Science on Engineering, Business, Linguistics and Information Technology (ICo-ASCNITech), October, 45–51.
Indarto, S. L., & Ghozali, I. (2016). Fraud diamond: Detection analysis on the fraudulent financial reporting. Risk Governance and Control: Financial Markets and Institutions, 6(4), 116–123. https://doi.org/10.22495/rcgv6i4c1art1
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kupiec, P., & Lee, Y. (2013). What factors explain differences in return on assets among community banks?
Kurnia, A. A., & Anis, I. (2017). Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. Simposium Nasional Akuntansi XX, Jember.
Lestari, M. I., & Henny, D. (2019). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statements Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Trisakti, 6(1). https://doi.org/10.25105/jat.v6i1.5274
Mardianto, M., & Tiono, C. (2019). ANALISIS PENGARUH FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Jurnal Benefita, 1(1), 41. https://doi.org/10.22216/jbe.v1i1.3349
Marks, J. (2012). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62. www.crowe.com
Mukhtaruddin, Sabrina, E., Hakiki, A., Saftiana, Y., & Kalsum, U. (2020). Fraudulent Financial Reporting: Fraud Pentagon Analysis in Banking and Financial Sector Companies. Issues in Business Management and Economics, 8(2), 12–24.
Puspitasari, G., & Hastuti, A. W. (2020). Analisis Pengaruh Fraud Pentagon Untuk Mendeteksi Manipulasi Laporan Keuangan. Jurnal Akuntansi Dan Perpajakan, 6(1), 26–38. https://doi.org/10.26905/ap.v6i1.4007
Puspitha, M. Y., & Yasa, G. W. (2018). Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting (Study on Indonesian Capital Market). International Journal of Sciences: Basic and Applied Research, 42(5), 93–109.
Ratnasari, E., & Solikhah, B. (2019). Analysis of Fraudulent Financial Statement: The Fraud Pentagon Theory Approach. Gorontalo Accounting Journal, 2(2), 98–112.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 1–64. https://doi.org/10.1016/j.jacceco.2005.04.005
Saputra, A. R., & Kesumaningrum, N. D. (2017). Analisis Faktor – Faktor Yang Mempengaruhi Fraudulent Financial Reporting Dengan Perspektif Fraud Pentagon Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Akuntansi Dan Keuangan, 22(2), 121–134.
Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. 1st Annual Conference of Ihtifaz.
Sari, T. P., & Lestari, D. I. T. (2020). Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory. Jurnal Akuntansi Dan Pajak, 4(2), 109–125. https://doi.org/10.29040/jap.v20i2.618
Saria, Y. P., Hetika, & Aryanto. (2019). Metode Pendeteksian Fraud di Indonesia : Sebuah Analisis Review. Journal of Applied Accounting and Taxation, 4(2), 241–248.
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud Terhadap Pelaksanaan Fraudulent Financial Reporting (Berdasarkan Pendekatan Crown’s Fraud Pentagon Theory). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 67–76. https://doi.org/10.23917/reaksi.v4i1.7809
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Shaferi, I., & Handayani, S. R. (2017). Manajemen perbankan dan kinerja keuangan pada sub sektor bank di bursa efek indonesia. Journal & Proceeding FEB Unsoed, 7(September), 394–399.
Siddiq, F. R., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement. Seminar Nasional Dan The 4th Call for Syariah Paper.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13, 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005
Skousen, C. J., & Twedt, B. J. (2009). Fraud score analysis in emerging markets. Cross Cultural Management: An International Journal, 16(3), 301–316. https://doi.org/10.1108/13527600910977373
Sugiyono, P. D. (2019). Metode Penelitian Pendidikan (Kuantitatif, Kualitatif, Kombinasi, R&d dan Penelitian Pendidikan). Metode Penelitian Pendidikan.
Sunardi, S., & Amin, M. N. (2018). Fraud detection of financial statement by using fraud diamond perspective. International Journal of Development and Sustainability, 7(2), 878–891.
Suparmini, N. K., Ariyanto, D., & Wistawan, I. M. A. P. (2020). Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia. E-Jurnal Akuntansi, 30(6), 1441–1457. https://doi.org/10.24843/EJA.2020.v30.i06.p08
Tessa, C. (2016). Fraudulent Financial Reporting Pengujian Teori Fraud Pentagon pada Sektor Keuangan dan Perbankan di Indonesia. Simposium Nasional Akuntansi.
Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris pada Perbankan di Indonesia yang Terdaftar di BEI). Paper Dipresentasikan Di Forum Ilmiah Pendidikan Akuntansi.
Utami, E. R., & Pusparini, N. O. (2019). The Analysis Of Fraud Pentagon Theory And Financial Distress For Detecting Fraudulent Financial Reporting In Banking Sector In Indonesia (Empirical Study Of Listed Banking Companies On Indonesia Stock Exchange In 2012-2017). 5th International Conference of Accounting and Finance, 60–65. https://doi.org/10.2991/icaf-19.2019.10
Widarti, W. (2015). Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Manajemen Dan Bisnis Sriwijaya. https://doi.org/10.29259/jmbs.v13i2.3351
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal.
Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237–242.
Zaki, N. M. (2017). The Approriateness Of Fraud Triangle And Diamond Models In Assessing The Likelihood Of Fraudulent Financial Statements-An Empirical Study on Firms Listed In The Egytian Stock Exchange. International Journal of Social Science and Economic Reasearc, 2(2), 2403–2433.
Published
2022-01-26
How to Cite
PUTRA, Ni Nyoman Ayu Nirmala; SUPRASTO, Herkulanus Bambang.
Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 168-182, jan. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72583>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i01.p12.
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