Kecurangan, BUMN Fraud Pentagon: Deteksi Kecurangan Laporan Keuangan Pada Badan Usaha Milik Negara
Abstract
Fraudulent financial statements, especially in State-Owned Enterprises (BUMN) companies, is a criminal act of corruption with a very large level of financial losses. The research aims to test the pentagon fraud theory in detecting fraudulent financial statements in state-owned companies. The research sample is 20 state-owned companies from 2018-2021 which are listed on the IDX. This study took samples of SOEs with various industrial segments, besides that this study used a measure of government ownership as a proxy for rationalization, this proxy is still very rarely used. Data analysis in this study used logit regression analysis. The research results show that only financial stability and replacement of directors have a significant effect on the possibility of fraudulent financial statements, while other variables in the Fraud Pentagon have no effect.
Keywords: Fraud Pentagon; Fraudulent Financial Statement; Soes
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References
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Jing Chi, Jing Liao & Xiaojun Chen (2016) Politically connected CEOs and earnings management: evidence from China. Journal of the Asia Pacific Economy. 21:3, 397-417, DOI: 10.1080/13547860.2016.1176644
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Griffin, O. H. (2020). Promises, Deceit and White-Collar Criminality Within the Theranos Scandal. Journal of White Collar and Corporate Crime, 2631309X2095383. https://doi.org/10.1177/2631309x20953832
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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.
Hilman, C., & Laturette, K. (2021). Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 91–109. https://doi.org/10.25170/balance.v18i1.2659
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Jullani, Mukhzarudfa, & Yudi. (2020). Detection of Fraudulent Financial Reporting Using the Perspective of the Fraud Pentagon Theory. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(3), 158–168.
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Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Rapat Komite Audit, Jumlah Rapat Dewan Komisaris Dan Kepemilikan Institusional Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 6(2), 91–102.
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Putra, N. N. A. N., & Suprasto, H. B. (2022). Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia. E-Jurnal Akuntansi, 32(1), 3481. https://doi.org/10.24843/eja.2022.v32.i01.p12
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Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems (12th ed). Harlow: Pearson Education Limited.
Sanjaya Adi Putra, G., & Dwirandra, A. A. N. B. (2019). The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 31–43. https://doi.org/10.21744/irjmis.v6n2.604
Sapulette, S. G., & Risakotta, K. A. (2020). Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 7(1), 37. https://doi.org/10.12928/j.reksa.v7i1.2605
Sasongko, N., & Wijayantika, S. fitriana. (2019). Faktor Resiko Fraud terhadal Fraudlent Financia Reporting. JURNAL Riset Akuntansi Dan Keuangan Indonesia, Vol.4 No.1, 67–76.
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Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012). Diponegoro Journal of Accounting, 3(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Situngkir, Naomi Clara, and Dedik Nur Triyanto. 2020. “Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index.” The Indonesian Journal of Accounting Research 23(03): 373–410.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2015). Corporate Governance and Firm Performance Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. In Corporate Governance and Firm Performance (Issue 99). http://dx.doi.org/10.1108/S1569-3732(2009)0000013005
Widarjono, A. (2015). Statistika Terapan dengan Excell dan SPSS (1st ed.). Yogyakarta: UPP STIM YKPN. UII-ICABE
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.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(1), 13. https://doi.org/10.3390/economies10010013
Agusputri, H., & Sofie, S. (2019). Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 105–124. https://doi.org/10.25105/jipak.v14i2.5049
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.
Ananda Widiastuti, & Jaeni. (2022). Kinerja Keuangan Sebelum Dan Saat Pandemic Covid-19 Pada Perusahaan Telekomunikasi Yang Tercatat Di Bursa Efek Indonesia. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 134–145. https://doi.org/10.51903/kompak.v15i1.589
Anonim. (2020). Kronologi Kasus Jiwasraya, Gagal Bayar Hingga Dugaan Korupsi. Diakses pada 1 April 2022, dari https://www.cnnindonesia.com/ekonomi/20200108111414-78-463406/kronologi-kasus-jiwasraya-gagal-bayar-hingga-dugaan-korupsi
Antawirya, R. D. E. P., Putri, I. G. A. M. D., Wirajaya, I. G. A., Suaryana, I. G. N. A., & Suprasto, H. B. (2019). Application of fraud pentagon in detecting financial statement fraud. International Research Journal of Management, IT and Social Sciences, 6(5), 73–80. https://doi.org/10.21744/irjmis.v6n5.706
Aprilia. (2017). Jurnal aset (akuntansi riset). Jurnal Aset (Akuntansi Riset), 9(1), 101–132.
Ariyadi, F. (2020). Penerapan Business Judgement Rules Dalam Badan Usaha Milik Negara Studi Kasus PT Asuransi Jiwasraya. Indonesian Journal of Law and Policy Studies, 1(1), 65. https://doi.org/10.31000/ijlp.v1i1.2635
Association of Certified Fraud Examiners (ACFE). (2020). Report to the nations on occupational fraud and abuse: 2020 global fraud study. Acfe, 88.
Aviantara, R. (2019). The BIG 4 Role in Moderating the Detection of Fraud Pentagon Against Fraudulent Financial Reports (Study on Indonesian Public Sector Government Companies). International Journal of Sciences: Basic and Applied Research (IJSBAR), 48(4), 94–107. http://gssrr.org/index.php?journal=JournalOfBasicAndApplied
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
Chaney, Paul K., Mara Faccio, and David Parsley. 2011. “The Quality of Accounting Information in Politically Connected Firms.” Journal of Accounting and Economics 51(1–2): 58–76. http://dx.doi.org/10.1016/j.jacceco.2010.07.003.
Jing Chi, Jing Liao & Xiaojun Chen (2016) Politically connected CEOs and earnings management: evidence from China. Journal of the Asia Pacific Economy. 21:3, 397-417, DOI: 10.1080/13547860.2016.1176644
Jin, Xiankun, Liping Xu, Yu Xin, and Ajay Adhikari. 2022. “Political Governance in China’s State-Owned Enterprises.” China Journal of Accounting Research 15(2): 100236. https://doi.org/10.1016/j.cjar.2022.100236.
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
Fathmaningrum, E. S., & Anggarani, G. (2021). Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia. Journal of Accounting and Investment, 22(3), 625–646. https://doi.org/10.18196/jai.v22i3.12538
Griffin, O. H. (2020). Promises, Deceit and White-Collar Criminality Within the Theranos Scandal. Journal of White Collar and Corporate Crime, 2631309X2095383. https://doi.org/10.1177/2631309x20953832
Herviana, E. (2017). Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Skripsi, 80–83.
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.
Hilman, C., & Laturette, K. (2021). Analisis Perbedaan Kinerja Perusahaan Sebelum Dan Saat Pandemi Covid-19. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 91–109. https://doi.org/10.25170/balance.v18i1.2659
Howarth, C., Campbell, C., Cornish, F., Franks, B., Garcia-Lorenzo, L., Gillespie, A., Gleibs, I., Goncalves-Portelinha, I., Jovchelovitch, S., Lahlou, S., Mannell, J., Reader, T., & Tennant, C. (2013). Insights from societal psychology: The contextual politics of change. Journal of Social and Political Psychology, 1(1), 364–384. https://doi.org/10.5964/jspp.v1i1.64
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
Idris, M. (2021). Ini Kronologi Korupsi Asabri yang Merugikan Negara Rp 23,7 Triliun. Diakses pada 1 April 2022, dari https://money.kompas.com/read/2021/02/03/030400326/ini-kronologi-korupsi-asabri-yang-merugikan-negara-rp-23-7-triliun?page=all
Juliani, H. (2016). Pertanggungjawaban Direksi Bumn Terhadap Perbuatan Yang Mengakibatkan Kerugian Keuangan Negara. Masalah-Masalah Hukum, 45(4), 299. https://doi.org/10.14710/mmh.45.4.2016.299-306
Jullani, Mukhzarudfa, & Yudi. (2020). Detection of Fraudulent Financial Reporting Using the Perspective of the Fraud Pentagon Theory. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(3), 158–168.
Kurnia, Aidil Adherian, and Idrianita Anis. 2017. “Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Simposium Nasional Akuntansi XX.” Simposium Nasional Akuntansi XX: 1–30.
Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Rapat Komite Audit, Jumlah Rapat Dewan Komisaris Dan Kepemilikan Institusional Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 6(2), 91–102.
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. 102, 131–153. https://doi.org/10.1108/s1569-375920200000102012
Prastiti, A., & Meiranto, W. (2013). Pengaruh Karakteristik Dewan Komisaris Dan Komite Audit Terhadap Manajemen Laba. 2, 1–12.
Puspitha, M. Y., & Yasa, G. W. (2018). Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting. International Journal of Sciences: Basic and Applied Research, 42(5), 93–109. http://gssrr.org/index.php?journal=JournalOfBasicAndApplied
Putra, N. N. A. N., & Suprasto, H. B. (2022). Penggunaan Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Perbankan di Indonesia. E-Jurnal Akuntansi, 32(1), 3481. https://doi.org/10.24843/eja.2022.v32.i01.p12
Putriasih, K., Herawati, N.T., Wahyuni, M.A. (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 Undiksha, 6(3), 1-12. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/8808
Quraini, F., & Rimawati, Y. (2019). Determinan Fraudulent Financial Reporting Using Fraud Pentagon Analysis. Journal of Auditing, Finance, and Forensic Accounting, 6(2), 105–114. https://doi.org/10.21107/jaffa.v6i2.4938
Rengganis, R. M. Y. D., Sari, M. M. R., Budiasih, I. G. A. ., Wirajaya, I. G. A., & Suprasto, H. B. (2019). The fraud diamond: element in detecting financial statement of fraud. International Research Journal of Management, IT and Social Sciences, 6(3), 1–10. https://doi.org/10.21744/irjmis.v6n3.621
Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems (12th ed). Harlow: Pearson Education Limited.
Sanjaya Adi Putra, G., & Dwirandra, A. A. N. B. (2019). The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable. International Research Journal of Management, IT and Social Sciences, 6(2), 31–43. https://doi.org/10.21744/irjmis.v6n2.604
Sapulette, S. G., & Risakotta, K. A. (2020). Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 7(1), 37. https://doi.org/10.12928/j.reksa.v7i1.2605
Sasongko, N., & Wijayantika, S. fitriana. (2019). Faktor Resiko Fraud terhadal Fraudlent Financia Reporting. JURNAL Riset Akuntansi Dan Keuangan Indonesia, Vol.4 No.1, 67–76.
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan 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.idKeuangan dengan Analisis Fraud Pentago. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Siddiq, F. R., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement. Seminar Nasional Dan The 4th Call for Syariah Paper
Singleton, T.W. dan Singleton, A.J. (2010) Fraud auditing and forensic accounting (4th ed.). New Jersey: John Wiley & Sons.
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012). Diponegoro Journal of Accounting, 3(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Situngkir, Naomi Clara, and Dedik Nur Triyanto. 2020. “Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index.” The Indonesian Journal of Accounting Research 23(03): 373–410.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2015). Corporate Governance and Firm Performance Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. In Corporate Governance and Firm Performance (Issue 99). http://dx.doi.org/10.1108/S1569-3732(2009)0000013005
Widarjono, A. (2015). Statistika Terapan dengan Excell dan SPSS (1st ed.). Yogyakarta: UPP STIM YKPN. UII-ICABE
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.
Published
2023-02-26
How to Cite
NURHAKIM, Agus Lukman; HARTO, Puji.
Kecurangan, BUMN Fraud Pentagon: Deteksi Kecurangan Laporan Keuangan Pada Badan Usaha Milik Negara.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 311-330, feb. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/93351>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p03.
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