Faktor yang Mempengaruhi Kecurangan Laporan Keuangan di Badan Usaha Milik Negara Indonesia
Abstract
The research objective was to analyze empirically the influence of pressure, opportunity, rationalization and capability factors on fraudulent financial statements. Cases of fraudulent financial statements that caused substantial losses for many parties prompted research to be carried out. The object in this study is a State Owned Enterprise. The purposive sampling technique in this study resulted in 268 observations. The research method is quantitative, and the analysis used is logistic regression. The results showed that ROA had a negative effect on the occurrence of financial statement fraud, while the proportion of KI, auditor turnover, and CEO tenure did not affect the occurrence of financial statement fraud. Research contributes to various parties as a material consideration in assessing information that may influence the occurrence of fraudulent financial statements.
Keywords: Fraud Diamond Theory; Return on Assets; Independent Commissioners; Auditor Changes; CEO Tenure
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References
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Purnama, S. I., & Astika2, I. B. (2022). Financial Stability, Personal Financial Need, Financial Target, External Pressure dan Financial Statement Fraud. E-Jurnal Akuntansi, 209-221.
Qiu, S., He, H.-Q., & Luo, Y.-s. (2019). The Value of Restatement to Fraud Prediction. Journal of Business Economics and Management, 1210-1237.
Ratmono, D., Darsono, D., & Cahyonowati, N. (2020). Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia . International Journal of Financial Research , 154-164.
Sambuaga, E. A., Chen, C., Yovanka, J., & Fransiska, K. (2021). Financial Restatement Period: Internal and External Auditing Mechanism . The Indonesian Journal of Accounting Research, 51-74.
Santoso, N. T., & Surenggono. (2018). Predicting Financial Statement Fraud with Fraud Diamond Model of Manufacturing Companies Listed in Indonesia. State-of-the-Art Theories and Empirical Evidence, 151-163.
Sari, M. P., Pramasheilla, N., Fachrurrozie, Suryarini, T., & Pamungkas, I. D. (2020). Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory. International Journal of Financial Research, 180-190.
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Silaban, B. Y., & Zainal, E. S. (2021). Pengaruh Characteristic of Audit Commite, CEO Tenure, dan Arrogamce terhadap Kecurangan Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 994-1007.
Sunardi, S., & Amin, M. N. (2018). Fraud detection of financial statement by using fraud diamond perspective . International Journal of Development and Sustainability , 878-891.
Supri, Z., Rura, Y., & Pontoh, G. T. (2018). Detection of Fraudulent Financial Statements with Fraud Diamond. Journal of Research in Business and Management, 39-45.
Taleatu, T. A. (2020). Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria. Cogent Arts & Humanities, 1-18.
Triyanto, D. N. (2020). Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms. Journal of Economics, Business, and Accountancy Ventura, 399-410.
Utama, I. G., Ramantha, I. W., & Badera, I. D. (2018). Analisis Faktor – Faktor dalam Perspektif Fraud Traingle Sebagai Prediktor Fraduelent Financial Reporting. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 251-278.
Vousinas, G. L. (2019). Advancing Theory of Fraud: the S.C.O.R.E. Model. Journal of Financial Crime, 372-381.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 38-42.
Youssef, N. B., & Khan, S. (2017). Identifying Fraud Using Restatement Information. Journal of Financial Crime, 620-627.
Yuwono, Y. P., & Marlina, M. A. (2021). Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN. E-Jurnal Akuntansi, 713-730.
ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Jakarta: ACFE Indonesia Chapter.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 1-16.
Akbar, D. A., Africano, F., & Isrodinata, R. (2021). Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks? Jurnal Reviu Akuntansi dan Keuangan, 40-57.
Altarawneh, M., Shafie, R., & Ishak, R. (2020). CEO Characteristic: A Literature Review and Future Directions. Academy of Strategic Management Journal, 1-10.
Aviantara, R. (2020). Scoring The Financial Distress and The Financial Statement Fraud of Garuda Indonesia with «DDCC» as The Financial Solutions. Scoring The Financial Distress and The Financial Statement Fraud of Garuda Indonesia with «DDCC» as The Financial Solutions, 1-16.
Banjarnahor, D. (2018, April 27). CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/: https://www.cnbcindonesia.com/market/20180427144303-17-12810/drama-bank-bukopin-kartu-kredit-modifikasi-dan-rights-issue
Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal , 24-36.
Darouichi, A., Kunisch, S., Menz, M., & Jr, A. A. (2019). CEO tenure: An integrative review and pathways for future research. Corporate Governance: An International Review, 661-683.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting, 17-82.
Ghozali, I. (2016). Aplikasi Analisis Mutivariative dengan Program IBM SPSS 23. Semarang: Aplikasi Analisis Mutivariative dengan Program IBM SPSS 23.
Gumiwang, R. (2019, April 30). tirto.id. Retrieved from https://tirto.id: https://tirto.id/polemik-keuangan-garuda-kenapa-perusahaan-memanipulasi-keuangan-dngQ
Handoko, B. L., & Tandean, D. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud (Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017 – 2019). ICEBA 2021: 2021 7th International Conference on E-Business and Applications (pp. 93-100). Singapore: Association for Computing Machinery.
Harman, S. A., & Bernawati, Y. (2021). Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies. Review of International Geographical Education (RIGEO), 554-566.
Hasnan, S., Razali, M. H., & Hussain, A. R. (2021). The effect of Corporate Governance and Frm-specific Characteristics on The Incidence of Fnancial Restatement. Journal of Financial Crime, 244-267.
Homer, E. M. (2020). Testing The Fraud Triangle: A Systematic Review. Jurnal of Financial Crime, 172-187.
Khamainy, A. H., Ali, M., & Setiawan, M. A. (2021). Detecting Financial Statement Fraud Through New Fraud Diamond Model: The Case of Indonesia. Journal of Financial Crime, 925-941.
Kementerian BUMN. (2011). Peraturan Menteri BUMN Nomor PER-01 /MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara.
Kementerian BUMN. (2021). Peraturan Menteri BUMN Nomor PER-04/MBU/03/2021 tentang Organisasi dan Tata Kerja Kementerian Badan Usaha Milik Negara.
Magdalena, R., & Dananjaya, Y. (2021). CEO Capability and CEO Arrogance: Their Relationship with Fraudulent Financial Statement Indication . International Journal of Scientific Research and Management (IJSRM), 2319-2328.
Mappadang, A., & Yuliansyah. (2021). Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration of Technology Industry 4.0. Jurnal Ilmiah Akuntansi dan Bisnis, 96-110.
Mudawamah, S., Topowijono, T., & Hidayat, R. R. (2018). Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan (Studi Pada Bank Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2015). Jurnal Administrasi Bisnis, 20-29.
OJK. (2014). Peraturan Otoritas Jasa Keuangan Nomor 33 /POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik.
OJK. (2016). Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik.
Omukaga, K. O. (2019). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime, 810-840.
Ozcelik, H. (2020). An Analysis of Fraudulent Financial Reporting Using The Fraud Diamond Theory Perspective : An Empirical Study on The Manufacturing Sector Companies Listed on The Borsa Istanbul. Audit Management and Forensic Accounting, 131-153.
Pemerintah Pusat. (2015). Peraturan Pemerintah Nomor 20 tahun 2015 tentang Praktik Akuntan Publik.
Purnama, S. I., & Astika2, I. B. (2022). Financial Stability, Personal Financial Need, Financial Target, External Pressure dan Financial Statement Fraud. E-Jurnal Akuntansi, 209-221.
Qiu, S., He, H.-Q., & Luo, Y.-s. (2019). The Value of Restatement to Fraud Prediction. Journal of Business Economics and Management, 1210-1237.
Ratmono, D., Darsono, D., & Cahyonowati, N. (2020). Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia . International Journal of Financial Research , 154-164.
Sambuaga, E. A., Chen, C., Yovanka, J., & Fransiska, K. (2021). Financial Restatement Period: Internal and External Auditing Mechanism . The Indonesian Journal of Accounting Research, 51-74.
Santoso, N. T., & Surenggono. (2018). Predicting Financial Statement Fraud with Fraud Diamond Model of Manufacturing Companies Listed in Indonesia. State-of-the-Art Theories and Empirical Evidence, 151-163.
Sari, M. P., Pramasheilla, N., Fachrurrozie, Suryarini, T., & Pamungkas, I. D. (2020). Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory. International Journal of Financial Research, 180-190.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis. Jakarta: Salemba Empat.
Silaban, B. Y., & Zainal, E. S. (2021). Pengaruh Characteristic of Audit Commite, CEO Tenure, dan Arrogamce terhadap Kecurangan Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 994-1007.
Sunardi, S., & Amin, M. N. (2018). Fraud detection of financial statement by using fraud diamond perspective . International Journal of Development and Sustainability , 878-891.
Supri, Z., Rura, Y., & Pontoh, G. T. (2018). Detection of Fraudulent Financial Statements with Fraud Diamond. Journal of Research in Business and Management, 39-45.
Taleatu, T. A. (2020). Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria. Cogent Arts & Humanities, 1-18.
Triyanto, D. N. (2020). Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms. Journal of Economics, Business, and Accountancy Ventura, 399-410.
Utama, I. G., Ramantha, I. W., & Badera, I. D. (2018). Analisis Faktor – Faktor dalam Perspektif Fraud Traingle Sebagai Prediktor Fraduelent Financial Reporting. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 251-278.
Vousinas, G. L. (2019). Advancing Theory of Fraud: the S.C.O.R.E. Model. Journal of Financial Crime, 372-381.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 38-42.
Youssef, N. B., & Khan, S. (2017). Identifying Fraud Using Restatement Information. Journal of Financial Crime, 620-627.
Yuwono, Y. P., & Marlina, M. A. (2021). Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN. E-Jurnal Akuntansi, 713-730.
Published
2022-12-26
How to Cite
ABRIATIKA, Farrasnanda Noni; MUTMAINAH, Siti.
Faktor yang Mempengaruhi Kecurangan Laporan Keuangan di Badan Usaha Milik Negara Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3567-3581, dec. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/90789>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i12.p07.
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