Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company
Abstract
This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements.
Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
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References
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Suh, J. B., Nicolaides, R., & Trafford, R. (2019). International Journal of Law , Crime and Justice The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. International Journal of Law Crime and Justice., 56(November 2018), 79–88. https://doi.org/10.1016/j.ijlcj.2019.01.002
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Suryadi, N., Mayliza, R., & Ritonga, I. (2020). Pengaruh Inflasi, Biaya Operasional Terhadap Pendapatan Operasional (Bopo), Dan Pangsa Pasar Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Priode 2012-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 1–10. https://doi.org/10.25299/jtb.2020.vol3(1).4724
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Tessa G., C. (2016). Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada Jenis Sesi Paper : Full paper. Simposium Nasional Akuntansi, 19, 1–21.
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, 5(1), 399–417.
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Arista, R. (2022). Optimalisasi Kinerja Karyawan pada Perusahaan Umum Daerah. 1(5), 585–594.
Birton, M. N. A., & Sholihin, M. (2018). Towards a Maqashid Sharia-based Conceptual Framework of Islamic Financial Reporting in Indonesia : Criticizing “ Economic ” Decision Usefulness Objective. 3rd UUM International Qualitative Research Conference (QRC) 2018, (July), 113–119.
Boyle, D. M., Dezoort, F. T., & Hermanson, D. R. (2015). J . Account . Public Policy The effect of alternative fraud model use on auditors ’ fraud risk judgments. JOURNAL OF ACCOUNTING AND PUBLIC POLICY. https://doi.org/10.1016/j.jaccpubpol.2015.05.006
Conroy, S. J., Emerson, T. L. N., & Pons, F. (2010). Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related? Journal of Business Ethics, 91(2), 183–194. https://doi.org/10.1007/s10551-009-0076-2
Dellaportas, S. (2013). Conversations with inmate accountants : Motivation , opportunity and the fraud triangle. Accounting Forum, 37(1), 29–39. https://doi.org/10.1016/j.accfor.2012.09.003
Dorward, D. A., Russell, C. D., Um, I. H., Elshani, M., Armstrong, S. D., Penrice-Randal, R., … Lucas, C. D. (2021). Tissue-specific immunopathology in fatal COVID-19. American Journal of Respiratory and Critical Care Medicine, 203(2), 192–201. https://doi.org/10.1164/rccm.202008-3265OC
Fitriyani, I., Indah Lestari, D., Akuntansi, J., & Cimahi, U. (2021). the Influence of Public Ownership and Profitability on Timeliness for Submitting Financial Statements. Business and Accounting, 4, 809–820. Retrieved from www.idx.co.id
Hafid, I. (2016). Analisis Tata Kelola Keuangan Asuransi Jasa Dalam Menilai Kinerja Operasional Usaha Secara Periodik. Jurnal Keuangan Dan Perbankan, 20(1), 50–62. https://doi.org/10.26905/jkdp.v20i1.148
Hanafia, F., & Karim, A. (2020). Analisis CAR, BOPO, NPF, FDR, NOM, Dan DPK Terhadap Profitabilitas (ROA) Pada Bank Syari’ah Di Indonesia. Target : Jurnal Manajemen Bisnis, 2(1), 36–46. https://doi.org/10.30812/target.v2i1.697
Hidayat, R. (2021). Strategi Pengembangan UMKM Di Masa Pandemi Covid-19. Skripsi Universitas Muhammadiyah Palembang. Retrieved from https://repository.ummat.ac.id/3309/
Husnimubaroq, R. (2019). Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 111–122. https://doi.org/10.17509/jaset.v11i1.17421
Kolamban, D. V, Murni, S., Baramuli, D. N., Ekonomi, F., Bisnis, D., Manajemen, J., … Manado, R. (2020). Analisis Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Industri Perbankan Yang Terdaftar Di Bei. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3), 174–183. https://doi.org/10.35794/emba.v8i3.29862
Kristiana, Sopacua, I. (2021). Artikel JABE Deranika Ratna Kristiana, Ivana Oktarina Sopacua, Cahyo Indraswono (1999 – 2012).pdf (pp. 1999–2012). pp. 1999–2012.
Kristiana, D. R. (2016). Analisis Spesifik Rasio Perbankan Indonesia. 31(31), 762–774.
Liang, S., Zhang, C. C., Liu, S. S., Zhou, Y., Zhang, J., Kurgan, L., … Hoelz, A. (2015). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Proceedings of the National Academy of Sciences, 3(1), 1–15. Retrieved from http://dx.doi.org/10.1016/j.bpj.2015.06.056%0Ahttps://academic.oup.com/bioinformatics/article-abstract/34/13/2201/4852827%0Ainternal-pdf://semisupervised-3254828305/semisupervised.ppt%0Ahttp://dx.doi.org/10.1016/j.str.2013.02.005%0Ahttp://dx.doi.org/10.10
Maria, U., Elva, N., & Anggita langgeng, W. (2017). Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting. 5(1), 399–417.
Meilida, A., & Mustikasari, E. (2018). Crowe ’ s Fraud Pentagon Analysis on the Development of Financial Statements in Banking in Indonesia. (13), 128–135.
Ningsih, Y. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2016-2018). E-Jra, 09(10), 58–75.
Oktavianti, V. (2017). Persyaratan Kredit Terhadap Akses Kredit Formal Pada Usaha Mikro , Kecil , Dan Menengah ( Umkm ) Surabaya Kredit Formal Pada Usaha Mikro , Kecil ,.
Prakoso, R. W., & Akhmadi, A. (2020). Pengaruh Kepemilikan Manajerial dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening. Jurnal Riset Bisnis Dan Manajemen Tirtayasa, 4(1), 50. https://doi.org/10.48181/jrbmt.v4i1.9609
Priestnall, S. L., Okumbe, N., Orengo, L., Okoth, R., Gupta, S., Gupta, N. N., … Chatterjee, R. (2020). 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析. Endocrine, 9(May), 6. Retrieved from https://www.slideshare.net/maryamkazemi3/stability-of-colloids%0Ahttps://barnard.edu/sites/default/files/inline/student_user_guide_for_spss.pdf%0Ahttp://www.ibm.com/support%0Ahttp://www.spss.com/sites/dm-book/legacy/ProgDataMgmt_SPSS17.pdf%0Ahttps://www.n
Puspitasari, N. (2016). Determinan Proporsi Dana Tabarru’ Pada Lembaga Keuangan Asuransi Umum Syariah. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 160–173. https://doi.org/10.21002/jaki.2016.09
Rahman, W., & Fatwa, N. (2022). Determinan Keputusan Penggunaan Asuransi Pembiayaan Syariah di Perbankan Syariah. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 394–400. https://doi.org/10.36778/jesya.v5i1.611
Rohmatin, B. L., Apriyanto, G., & Zuhroh, D. (2021). The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon. Jurnal Keuangan Dan Perbankan, 25(2). https://doi.org/10.26905/jkdp.v25i2.5554
Rosiana Dewi, F., Akuntansi, J., Ekonomi, F., Kunci, K., Perusahaan, U., Laba, K., & Saham, K. (2021). BEAJ Business and Economic Analysis Journal Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Kualitas Laba. Beaj, 1(1), 1–13. Retrieved from http://beaj.unnes.ac.id
Saftarini, P.R., Yuniarta, G.A., AK, S. and Sinarwati, N. . (2015). Pengaruh Efektivitas Pengendalian Internal, Asimetri Informasi dan Implementasi Good Governance terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada SKPD Kabupaten Bangli). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3 (1)(Undiksha).
Saftarini, P. R., Yuniarta, G. A., & Sinarwati, N. K. (2015). Pengaruh Efektivitas Pengendalian Internal, Asimetri Informasi Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris Pada Skpd Di Kabupaten Bangli). E-Jurnal S1 Ak Universitas Pendidikan Ganesha, 3(1), 1–12.
Saputro, P. H., Budiyanto, D., & Santoso, J. (2016). Model Delone and Mclean Untuk Mengukur Kesuksesan E-Government Kota Pekalongan. Scientific Journal of Informatics, 2(1), 1–8. https://doi.org/10.15294/sji.v2i1.4523
Septriani, Y. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon . 11(1), 11–23.
Suh, J. B., Nicolaides, R., & Trafford, R. (2019). International Journal of Law , Crime and Justice The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. International Journal of Law Crime and Justice., 56(November 2018), 79–88. https://doi.org/10.1016/j.ijlcj.2019.01.002
Sunarsih, S., & Fitriyani, F. (2018). Analisis efisiensi asuransi syariah di Indonesia tahun 2014-2016 dengan metode Data Envelopment Analysis (DEA). Jurnal Ekonomi & Keuangan Islam, 4(1), 9–21. https://doi.org/10.20885/jeki.vol4.iss1.art2
Suryadi, N., Mayliza, R., & Ritonga, I. (2020). Pengaruh Inflasi, Biaya Operasional Terhadap Pendapatan Operasional (Bopo), Dan Pangsa Pasar Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Priode 2012-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 1–10. https://doi.org/10.25299/jtb.2020.vol3(1).4724
Tessa, C., & Harto, P. (2016). Fraudulent Financial Reporting:Pengujian Teori Fraud Pentagon. 1–21.
Tessa G., C. (2016). Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada Jenis Sesi Paper : Full paper. Simposium Nasional Akuntansi, 19, 1–21.
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, 5(1), 399–417.
Wardani, D. K., & Susilowati, W. T. (2020). Urgensi Transparansi Informa Si Dalam Perlawanan Pajak. Jurnal Akuntansi Multiparadigma, 11(1), 127–137. https://doi.org/10.21776/ub.jamal.2020.11.1.08
Zager, L., Sever, S., & Novak, A. (2016). The Role and Responsibility of Auditors in Prevention and Detection of Fraudulent Financial Reporting. Procedia Economics and Finance, 39(November 2015), 693–700. https://doi.org/10.1016/S2212-5671(16)30291-X
Published
2022-06-26
How to Cite
KRISTIANA, Deranika Ratna; HATTA, Atika Jauharia.
Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1603-1617, june 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86645>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i06.p16.
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