Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model
Abstract
Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle model against entities listed on the Indonesia Stock Exchange, namely the property and real estate sectors in 2017-2019. This research used a population of all property and real estate companies and the number of samples used was 21 companies with observation years from 2017 to 2019, resulting in a final sample size of 63 financial reports. In this research, multiple linear regression was used as a method which was then processed first using IBM SPSS 21 software. This research obtained results that only the financial stability and ineffective monitoring variables had a positive effect on financial reporting fraud. Meanwhile, rationalization has a negative effect on fraudulent financial reporting.
Keywords : Financial Stability; Ineffective Monitoring; Rationalization; Fraudulent Financial Statements.
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References
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557. https://doi.org/10.1108/IJOES-03-2019-0057
Annisya, M., Lindrianasari, & Asmaranti, Y. (2016). ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mendorong laporan keuangan penipuan dengan analisis. Jurnal Bisnis Dan Ekonomi (JBE), 23(1), 72–89.
Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4), 63–72. https://doi.org/10.14453/aabfj.v13i4.5
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143–1159. https://doi.org/10.1108/JFC-04-2020-0062
Hidajat, T. (2020). Rural banks fraud: a story from Indonesia. Journal of Financial Crime, 27(3), 933–943. https://doi.org/10.1108/JFC-01-2020-0010
Homer, E. M. (2019). Testing the fraud triangle: a systematic review. Journal of Financial Crime, 27(1), 172–187. https://doi.org/10.1108/JFC-12-2018-0136
Iqbal, M., & Murtanto. (2016). Analisa Pengaruh Faktor-faktor Fraud Triangle terhadap Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Seminar Nasional Cendekiawan 2016, ISSN: 2540-7589, 2002, 1–20.
Koornhof, C., & du Plessis, D. (2000). Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders. Meditari Accountancy Research, 8(1), 69–93. https://doi.org/10.1108/10222529200000005
Kramer, B. (2015). Trust, but verify: Fraud in small businesses. Journal of Small Business and Enterprise Development, 22(1), 4–20. https://doi.org/10.1108/JSBED-08-2012-0097
Laird, B. K., & Bailey, C. D. (2016). Does monitoring reduce the agent’s preference for honesty? Research on Professional Responsibility and Ethics in Accounting, 20, 67–94. https://doi.org/10.1108/S1574-076520160000020003
Lukitasari, Y. P., & Kartika, A. (2014). Faktor-faktor yang Mempengaruhi Kinerja Keuangan pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(2), 166–176. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/3724
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Maulidi, A. (2020). When and why (honest) people commit fraudulent behaviours?: Extending the fraud triangle as a predictor of fraudulent behaviours. Journal of Financial Crime, 27(2), 541–559. https://doi.org/10.1108/JFC-05-2019-0058
Nawawi, A., & Salin, A. S. A. P. (2018). Employee fraud and misconduct: empirical evidence from a telecommunication company. Information and Computer Security, 26(1), 129–144. https://doi.org/10.1108/ICS-07-2017-0046
Nuswantara, D. A., & Maulidi, A. (2020). Psychological factors: self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC-05-2020-0086
OESTRIECHER, K., & BEASLEY, M. (2020). New Statements on Auditing Standards. Annual Update for Accountants and Auditors, 1719–1770. https://doi.org/10.1002/9781119784661.ch7
Omar, M., Nawawi, A., & Puteh Salin, A. S. A. (2016). The causes, impact and prevention of employee fraud. Journal of Financial Crime, 23(4), 1012–1027. https://doi.org/10.1108/jfc-04-2015-0020
Prasmaulida, S. (2016). Financial Statement Fraud Detection Using Perspective of Fraud Triangle Adopted By Sas No. 99. Asia Pacific Fraud Journal, 1(2), 317. https://doi.org/10.21532/apfj.001.16.01.02.24
Putri, A. (2012). KAJIAN : FRAUD ( KECURANGAN ) LAPORAN KEUANGAN Anisa Putri ., S . E ., M . M. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 2.
Rachmania, A. (2017). Analisis pengaruh fraud triangle terhadap tecurangan laporan keuangan pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia periode 2013-2015. Jurnal Online Mahasiswa, 2(2), 1–19.
Rachmawati, K. K. (2014). PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012). None, 3(2), 693–706.
Rustiarini, N. W., Sutrisno, S., Nurkholis, N., & Andayani, W. (2019). Fraud triangle in public procurement: evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
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 in Corporate Governance and Firm Performance. In International Journal of Quality & Reliability Management (Vol. 32, Issue 3). https://doi.org/10.1108/BIJ-10-2012-0068
Utama, I. G. P. O. S., Ramantha, I. W., & Badera, I. D. (2018). ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING I Gusti Putu Oka Surya Utama 1 Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia email : gbokasurya@gmail.com Fakultas Ekonomi. E-Jurnal, 1, 251–278.
Zulfa, K., & Bayagub, A. (2018). Analisis Elemen-Elemen Fraud Pentagon Sebagai Determinan Fraudulent Financial Reporting. Keberlanjutan, 3(2), 950. https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p950-969
Annisya, M., Lindrianasari, & Asmaranti, Y. (2016). ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mendorong laporan keuangan penipuan dengan analisis. Jurnal Bisnis Dan Ekonomi (JBE), 23(1), 72–89.
Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4), 63–72. https://doi.org/10.14453/aabfj.v13i4.5
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143–1159. https://doi.org/10.1108/JFC-04-2020-0062
Hidajat, T. (2020). Rural banks fraud: a story from Indonesia. Journal of Financial Crime, 27(3), 933–943. https://doi.org/10.1108/JFC-01-2020-0010
Homer, E. M. (2019). Testing the fraud triangle: a systematic review. Journal of Financial Crime, 27(1), 172–187. https://doi.org/10.1108/JFC-12-2018-0136
Iqbal, M., & Murtanto. (2016). Analisa Pengaruh Faktor-faktor Fraud Triangle terhadap Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia. Seminar Nasional Cendekiawan 2016, ISSN: 2540-7589, 2002, 1–20.
Koornhof, C., & du Plessis, D. (2000). Red flagging as an indicator of financial statement fraud: The perspective of investors and lenders. Meditari Accountancy Research, 8(1), 69–93. https://doi.org/10.1108/10222529200000005
Kramer, B. (2015). Trust, but verify: Fraud in small businesses. Journal of Small Business and Enterprise Development, 22(1), 4–20. https://doi.org/10.1108/JSBED-08-2012-0097
Laird, B. K., & Bailey, C. D. (2016). Does monitoring reduce the agent’s preference for honesty? Research on Professional Responsibility and Ethics in Accounting, 20, 67–94. https://doi.org/10.1108/S1574-076520160000020003
Lukitasari, Y. P., & Kartika, A. (2014). Faktor-faktor yang Mempengaruhi Kinerja Keuangan pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(2), 166–176. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/3724
Mardianto, M., & Tiono, C. (2019). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Benefita, 1(1), 87. https://doi.org/10.22216/jbe.v1i1.3349
Maulidi, A. (2020). When and why (honest) people commit fraudulent behaviours?: Extending the fraud triangle as a predictor of fraudulent behaviours. Journal of Financial Crime, 27(2), 541–559. https://doi.org/10.1108/JFC-05-2019-0058
Nawawi, A., & Salin, A. S. A. P. (2018). Employee fraud and misconduct: empirical evidence from a telecommunication company. Information and Computer Security, 26(1), 129–144. https://doi.org/10.1108/ICS-07-2017-0046
Nuswantara, D. A., & Maulidi, A. (2020). Psychological factors: self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC-05-2020-0086
OESTRIECHER, K., & BEASLEY, M. (2020). New Statements on Auditing Standards. Annual Update for Accountants and Auditors, 1719–1770. https://doi.org/10.1002/9781119784661.ch7
Omar, M., Nawawi, A., & Puteh Salin, A. S. A. (2016). The causes, impact and prevention of employee fraud. Journal of Financial Crime, 23(4), 1012–1027. https://doi.org/10.1108/jfc-04-2015-0020
Prasmaulida, S. (2016). Financial Statement Fraud Detection Using Perspective of Fraud Triangle Adopted By Sas No. 99. Asia Pacific Fraud Journal, 1(2), 317. https://doi.org/10.21532/apfj.001.16.01.02.24
Putri, A. (2012). KAJIAN : FRAUD ( KECURANGAN ) LAPORAN KEUANGAN Anisa Putri ., S . E ., M . M. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 2.
Rachmania, A. (2017). Analisis pengaruh fraud triangle terhadap tecurangan laporan keuangan pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia periode 2013-2015. Jurnal Online Mahasiswa, 2(2), 1–19.
Rachmawati, K. K. (2014). PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012). None, 3(2), 693–706.
Rustiarini, N. W., Sutrisno, S., Nurkholis, N., & Andayani, W. (2019). Fraud triangle in public procurement: evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
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 in Corporate Governance and Firm Performance. In International Journal of Quality & Reliability Management (Vol. 32, Issue 3). https://doi.org/10.1108/BIJ-10-2012-0068
Utama, I. G. P. O. S., Ramantha, I. W., & Badera, I. D. (2018). ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING I Gusti Putu Oka Surya Utama 1 Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia email : gbokasurya@gmail.com Fakultas Ekonomi. E-Jurnal, 1, 251–278.
Zulfa, K., & Bayagub, A. (2018). Analisis Elemen-Elemen Fraud Pentagon Sebagai Determinan Fraudulent Financial Reporting. Keberlanjutan, 3(2), 950. https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p950-969
Published
2023-10-30
How to Cite
WIBAWA, I Gusti Ayu Nadya Utami Dewi; SUPRASTO, Herkulanus Bambang.
Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2788-2797, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76159>. Date accessed: 05 sep. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p18.
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