Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon
Abstract
Fraud in financial reports can occur because there is pressure on agents, thereby encouraging them to commit fraudulent acts whose aim is to show that the company is performing well. This research aims to test the fraud pentagon theory in detecting indications of fraudulent financial statements. Testing was carried out on mining companies registered on the IDX during the 2016 - 2020 period. Sample selection was carried out using a purposive sampling technique with a final sample of 21 mining companies. Data analysis in this study used multiple linear regression analysis. The research results show that external pressure has a negative effect on detecting indications of financial report fraud and ineffective monitoring has a positive effect on detecting indications of financial report fraud. This research provides implications for all parties who need information to provide an assessment of the opportunities for indications of financial statement fraud in mining companies by considering the factors that influence it.
Keywords: Fraud Pentagon Theory; Fraudulent Financial Reporting; Mining Compines
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References
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Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud terhadal Fraudlent Financia Reporting. Jurnal RAK (Riset Akuntansi Keuangan), 4(1), 67–76. http://journals.ums.ac.id/index.php/reaksi/index%0AFaktor
Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11(1), 11–23. http://jurnal.pcr.ac.id
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. Advances in Financial Eonomics: Corporate Governance and PerformancelSt Edition, JAI Publishing, Emerald Group, 13(99), 53–81. https://doi.org/https://doi.org/10.1108/S1569-3732(2009)0000013005
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
Tiffani, L., & Marfuah. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangel pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125.
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. Forum Ilmiah Pendidikan Akuntansi, 5(1), 399–418. Fraud, Fraud Pentagon, Fraudulent Financial Reporting
Vivianita, A., & Indudewi, D. (2019). Financial Statement Fraud Pada Perusahaan Pertambangan Yang Dipengaruhi Oleh Fraud Pentagon Theory (Studi Kasus Di Perusahaan Tambang Yang Terdaftar Di Bei Tahun 2014-2016). Jurnal Dinamika Sosial Budaya, 20(1), 1. https://doi.org/10.26623/jdsb.v20i1.1229
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wells, J. T. (2011). Corporate fraud handbook: Prevention and detection.
Wicaksana, E. A., & Suryandari, D. (2019). Pendeteksian Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia. Jurnal RAK (Riset Akuntansi Keuangan), 4(1), 44–59. https://doi.org/10.31002/rak.v4i1.1381
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
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.
ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Adhikara, M. A., & Haryanto, A. (2020). Motivasi Bonus Plan Dalam Fraudelent Financial Statement. Jurnal Ekonomi : Journal of Economic, 11(1), 1–14. https://doi.org/10.47007/jeko.v11i1.3011
Aghghaleh, S. F., Mohamed, Z. M., & Rahmat, M. M. (2016). Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models. Asian Journal of Accounting and Governance, 7, 57–65. https://doi.org/10.17576/ajag-2016-07-05
Albrecht, W. S., C. O., Albrecht, & Zimbelman, C. C. (2011). Fraud Examination, 4thEdition (Cengage Learning: Mason, Ohio).
Alfina, D. F., & Amrizal, A. (2020). Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan. Akuntabilitas, 13(1), 63–76. https://doi.org/10.15408/akt.v13i1.14497
Boyle, D. M., Carpenter, B. W., & Hermanson, D. (2012). CEOs, CFOs, and Accounting Fraud. CPA Journal, 82(1), 62–65. http://ezproxy.library.capella.edu/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=73784990&site=ehost-live&scope=site
Cahyanti, D., & Wahidahwati, W. (2020). Analisis Fraud Pentagon Sebagai Pendeteksi Kecurangan Terhadap Laporan Keuangan. Jurnal RAK (Riset Akuntansi Keuangan), 9(4).
Christian, N., Basri, Y. Z., & Arafah, W. (2019). ANALYSIS OF FRAUD PENTAGON TO DETECTING CORPORATE FRAUD IN INDONESIA. International Journal of Economics, Business and Management Research, 3(08), 1–13.
Cressey, D. R. (1953). No Title Other people’s money; a study of the social psychology of embezzlement.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
Dunn, P. (2004). The impact of insider power on fraudulent financial reporting. Journal of Management, 30(3), 397–412. https://doi.org/10.1016/j.jm.2003.02.004
G. Tessa, C., & Harto, P. (2016). Pengujian Teori Fraud Pentagon Pada Sektor Keuangan Dan Perbankan Di Indonesia. Simposium Nasional Akuntansi, 1–21. file:///C:/Users/ASUS/Downloads/Pengujian Teori Fraud Pentagon Pada Sektor Keuangan dan Perbankan di Indonesia.pdf
Halilbegovic, S., Celebic, N., Cero, E., Buljubasic, E., & Mekic, A. (2020). Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina. Eastern Journal of European Studies, 11(1), 146–163.
Ijudien, D. (2018). Pengaruh Stabilitas Keuangan, Kondisi Industri dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan. Jurnal Kajian Akuntansi, 2(1), 82–97. https://doi.org/10.33603/jka.v2i1.1247
Jaya, I. M. L. M., & Poerwono, A. A. A. (2019). Pengujian Teori Fraudpentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaanpertambangandiindonesia. Akuntabilitas, 12(2), 157–168. https://doi.org/10.15408/akt.v12i2.12587
Kurnia, A. A., & Anis, I. (2017). ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD SCORE MODEL. Simposium Nasional Akuntansi, 1–30.
Nugraheni, N. K., & Triatmoko, H. (2017). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY. 14(2), 118–143. https://doi.org/https://doi.org/10.14710/jaa.14.2.118-143
Pasaribu, R. B. F., & Kharisma, A. (2018). Fraud Laporan Keuangan Dalam Perspektif Fraud Triangle. Jurnal RAK (Riset Akuntansi Keuangan), 14(1), 53–65. https://doi.org/10.54964/liabilitas.v6i2.76
Patterson, E. R., Smith, J. R., & Tiras, S. L. (2019). The effects of auditor tenure on fraud and its detection. Accounting Review, 94(5), 297–318. https://doi.org/10.2308/accr-52370
Putriasih, K., Herawati, N. T. A. S., & Wahyuni, M. . (2016). Analisis fraud diamond dalam mendeteksi financial statement fraud: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Jurnal Ilmiah Mahasiswa Akuntansi (JIMAT), 6(3).
Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1–20.
Riandani, M. A., & Rahmawati, E. (2019). Pengaruh Fraud Pentagon, Kepemilikan Institusional dan Asimetris Informasi Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 179–189. https://doi.org/10.18196/rab.030244
Rusmana, O., & Tanjung, H. (2019). Identifikasi Kecurangan Laporan Keuangan Dengan Fraud Pentagon Studi Empiris Bumn Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 21(4). https://doi.org/10.32424/jeba.v21i4.1545
Sabău (Popa). (2021). A Statistical Model of Fraud Risk in Financial Statements. Case for Romania Companies. https://doi.org/https://doi.org/10.3390/risks9060116
Saputra, M. A. R., & Kesumaningrum, N. D. (2017). ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTINGDENGAN PERSPEKTIF FRAUD PENTAGONPADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015. Jurnal Akuntansi Dan Keuangan, 22(2), 121–134. http://repository.lppm.unila.ac.id/id/eprint/5010
Sasongko, N., & Wijayantika, S. F. (2019). Faktor Resiko Fraud terhadal Fraudlent Financia Reporting. Jurnal RAK (Riset Akuntansi Keuangan), 4(1), 67–76. http://journals.ums.ac.id/index.php/reaksi/index%0AFaktor
Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11(1), 11–23. http://jurnal.pcr.ac.id
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. Advances in Financial Eonomics: Corporate Governance and PerformancelSt Edition, JAI Publishing, Emerald Group, 13(99), 53–81. https://doi.org/https://doi.org/10.1108/S1569-3732(2009)0000013005
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
Tiffani, L., & Marfuah. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangel pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125.
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. Forum Ilmiah Pendidikan Akuntansi, 5(1), 399–418. Fraud, Fraud Pentagon, Fraudulent Financial Reporting
Vivianita, A., & Indudewi, D. (2019). Financial Statement Fraud Pada Perusahaan Pertambangan Yang Dipengaruhi Oleh Fraud Pentagon Theory (Studi Kasus Di Perusahaan Tambang Yang Terdaftar Di Bei Tahun 2014-2016). Jurnal Dinamika Sosial Budaya, 20(1), 1. https://doi.org/10.26623/jdsb.v20i1.1229
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wells, J. T. (2011). Corporate fraud handbook: Prevention and detection.
Wicaksana, E. A., & Suryandari, D. (2019). Pendeteksian Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia. Jurnal RAK (Riset Akuntansi Keuangan), 4(1), 44–59. https://doi.org/10.31002/rak.v4i1.1381
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
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.
Published
2023-09-30
How to Cite
MAHERLIANA, Ika; ARIYANTO, Dodik.
Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 9, p. 2439-2455, sep. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88095>. Date accessed: 05 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i09.p14.
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