ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Reynaldi Surya Prayonggie, Yohanes Yohanes

Abstract


This study aims to obtain empirical evidence and analyze the effect of financial stability, external pressure, change of directors, financial targets, ineffective monitoring, nature of industry, frequent number of CEO's picture. The number of samples used in this study is 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 using the purposive sampling method in the sampling process. This study uses multiple regression methods in order to explain the effect of independent variables on the dependent variable of fraud on financial statements. The greater the external pressure, the less likely there is to be fraudulent financial statements. The bigger the financial target, the lower the fraud on the financial statements. The higher the level of nature of the industry, the difficulty in fraud on financial statements will occur. The novelty of this research is the addition of ineffective monitoring, financial target variables and the frequent number of CEO's picture. This research is expected to contribute to the development of theories, especially those related to fraudulent acts on financial statements such as fraud diamonds, fraud pentagons, and signaling theory and can contribute to developing variables used in further research.


Full Text:

PDF

References


Adnovaldi, Yudha, and Wibowo. 2019. “Analisis Determinan Fraud Diamond Terhadap Deteksi Fraudulent Financial Statement.” Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik Vol. 14 No. 2: 125.

Agusputri, Hanifah, and Sofie. 2019. “Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon.” Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik Vol. 14 No. 2: 105.

Anastasya, Putri Yudiana, and Hexana Sri Lastanti. 2017. “Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Fakultas Ekonomi.” Jurnal Akuntansi Trisakti Vol. 53 No. 4: 130.

Anshori, Muhammad Fakhri. 2015. Akuntansi Forensik Dan Audit Investigatif / Oleh Theodorus M. Tuanakotta.

Aprilia. 2017. “Jurnal Aset (Akuntansi Riset).” Jurnal ASET (Akuntansi Riset Vol. 10 No. 1: 63–74).

Apriliana, S., & Agustina, L. (2017). "The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach." Jurnal Dinamika Akuntansi, Vol.9 No.2: 154–165.

Basu, S., Krishnan, J., Mao, C., & Gong, J. (2019). "Predicting The Risk Of Fraud In Equity Crowdfunding Offers And Assessing The Wisdom Of The Crowd.".

Basuki, & Yulia, A. W. (2016). Studi Financial Statement Fraud pada Perbankan yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis, 2, 187–200.

Bawekes, Helda F. 2018. “Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015).” Jurnal Akuntansi dan Keuangan Daerah Vol.13 No. 1: 114–34.

Crowe Horwarth. 2015. “IIA Practice Guide: Fraud and Internal Audit.” Western Regional Conference, 1–49.

Devy, Komang Leela Shanti, Made Arie Wahyuni, and Ni Luh Gede Sulidawati. 2017. “Pengaruh Frequent Number of CEO’s Picture, Pergantian Direksi Perusahaan Dan External Pressure Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Pada Perusahaan Farmasi Yang Listing Di BEI Periode 2012-2016 ).” E-Journal S1 Ak Universitas Pendidikan Ganesha Vol. 8 No. 2: 1–12.

Eisenhardt, Kathleen M. 1989. “Agency Theory : An Assessment and Review.” Academy of Management Review Vol. 14 No. 1: 57–74.

Evana, Einde, Mega Metalia, Edwin Mirfazli, Daniela Ventsislavova Georgieva, and Istianingsih Sastrodiharjo. 2019. “Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia.” Business Ethics and Leadership Vol. 3 No. 3: 68–77. Harto Puji, & Chyntia Tessa. (2016). Pengujian Teori Fraud Pentagon Pada Sektor Keuangan Dan Perbankan Di Indonesia. Simposium Nasional Akuntansi, 1–21.

Ijudien, Didin. 2018. “Pengaruh Stabilitas Keuangan, Kondisi Industri Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan.” Jurnal Kajian Akuntansi Vol. 2 No. 1: 82.

Imang Dapit, Pamungkas, Imam Ghozali, Tarmizi Achmad, Muammar Khaddafi, and Retroningrum Hidayah. 2018. “Corporate Governance Mechamisms in Preventing Accounting Fraud: A Study of Fraud Pentagon Model,”

Kayoi, Sabat Adrian. 2019. “Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Ditinjau Dari Fraud Triangle Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017.” Diponegoro Journal of Accounting Vol.8 No.4: 1–13.

Kemenprin.go.id. 2021. Sektor Manufaktur Tumbuh Agresif di Tengah Tekanan Pandemi. https://kemenperin.go.id/artikel/22681/Sektor-Manufaktur-Tumbuh-Agresif-di-Tengah-Tekanan-Pandemi(diakses 10 Oktober 2021)

Lestari, Mega Indah, and Deliza Henny. 2019. “Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statements Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017.” Jurnal Akuntansi Trisakti Vol.6 No.1: 141.

Manurung, Daniel T H, and Niki Hadian. 2013. “Detection Fraud of Financial Statement with Fraud Triangle Proceedings of 23rd International Business Research Conference.” Proceedings of 23rd International Business Research Conference.

Maulidiana, Sulvia, and Triandi. 2020. “Analysis of Fraudulent Financial Reporting Through the Fraud Pentagon Theory” 143 (Best 2019): 214–19.

Megawati, Ch Jamil, and Yudowati Siska Priyandani. 2019. “Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Periode Tahun 2013-2017).” E-Proceeding of Management Vol.6 No.2: 3167–73.

Mintara, M. B. M., & Hapsari, A. N. S. (2021). "Pendeteksian Kecurangan Pelaporan Keuangan Melalui Fraud Pentagon Framework." Perspektif Akuntansi, Vol.4 No.1: 35–58.

Nurbaiti, Annisa, and Nuraini Suatkab. 2019. “Fraud Diamond Analysis in Detecting Fraudulent Financial Statement.” Jurnal Manajemen Indonesia Vol.19 No.2: 186.

Pamungkas, Imang Dapit, and St Dwiarso Utomo. 2018. “Fraudulent Financial Reporting: An Application of Fraud Pentagon Theory to Association of Southeast Asian Nations Corporate Governance Scorecard.” Journal of Advanced Research in Law and Economics Vol.9 No.5: 1729–37.

Prasmaulida, Shabrina. 2016. “Financial Statement Fraud Detection Using Perspective of Fraud Triangle Adopted By Sas No. 99.” Asia Pacific Fraud Journal Vol.1 No.2: 317.

Prayoga, M Adam, and Eka Sudarmaji. 2019. “Kecurangan Laporan Keuangan Dalam Perspektif Fraud Diamond Theory: Studi Empiris Pada Perusahaan Sub Sektor Transportasi Di Bursa Efek Indonesia.” Jurnal Bisnis Dan Akuntansi Vol.21 No.1: 89–102.

Putri, I Gst. Ayu Erika Pradini Putri, Ni Luh Gde Erni Sulindawati, and Anantawikrama Tungga Atmadja. 2017. “Pengaruh Financial Targets Dan Ineffective Monitoring Terhadap Terjadinya Fraud (Studi Kasus Pada Koperasi Serba Usaha Dana Pertiwi Seririt, Kecamatan Seririt, Kabupaten Buleleng, Provinsi Bali).” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol.7 No.1: 1–11.

Putriasih, K., Herawati, N. N. T., & Wahyuni, M. A. (2019). "Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018." Prosiding Seminar Nasional Cendekiawan, Vol.1 No.3: 2.

Rizani, Fahmi, and Respati, Novita. WeningTyas. (2018). "Factors Influencing The Presentation of Fraudulent Financial Reporting in Indonesia." Journal of Advanced Research in Law and Economics,Vol.9 No.1:254–264.

Sari, Titi Purbo, Dian Indriana, and Tri Lestari. 2020. “Pentagon Fraud Analysis In Detecting Fraudulent Financial Reporting Using F-Score Model.” Jurnal RAK (Riset Akuntansi Keuangan) Vol. 5 No.2 PENTAGON 5 (2).

Siddiq, Faiz Rahman, and Agus Endrianto Suseno. 2019. “Fraud Pentagon Theory Dalam Financial Statement Fraud Pada Perusahaan Terdaftar Di Jakarta Islamic Index (JII) Periode 2014-2017 (Perspektif F-Score Model).” Jurnal Nusantara Aplikasi Manajemen Bisnis Vol.4 No.2: 128–38.

Sihombing, Kennedy Samuel, and Shiddiq Nur Rahardjo. 2019. “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018.” Prosiding Seminar Nasional Cendekiawan No.3: 2.

Skousen, Christopher J., Kevin R. Smith, and Charlotte J. Wright. 2009. Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99 in Corporate Governance and Firm Performance. International Journal of Quality and Reliability Management. Vol. 32.

Sulkiyah. 2016. “Pengaruh Ineffective Monitoring Terhadap Financial Statement Fraud (Perusahaan Manufaktur Yang Terdaftar Di BEI).” Journal Ilmiah Universitas Gunung Rinjani No.3: 129–40.

Terzaghi, Poppy Indriani; M. Titan. 2013. “Fraud Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan.” I-Finance Vol. 3. No. 2. Desember 2017 53 (9): 1689–99.

Utaminingsih, Ardiyani. 2015. “Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle.” Accounting Analysis Journal Vol.4 No.1: 1–10.

Wati, Centhya, and Windhy Puspitasari. 2019. “Pengaruh Fraud Diamond, Corporate Governance, Dan Kompleksitas Bank Terhadap Financial Statement Fraud Pada Perusahaan Perbankan.” Jurnal Akuntansi Trisakti Vol.4 No.2: 157.

Wolfe, David T, and Dana R Hermanson. 2004. ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant", The CPA Journal, Vol.74 No.12: 38–42.

Yesiariani, Merissa, and Isti Rahayu. 2017. “Deteksi Financial Statement Fraud: Pengujian Dengan Fraud Diamond.” Jurnal Akuntansi dan Auditing Indonesia Vol.21 No.1: 49–60.




DOI: https://doi.org/10.31326/tabr.v1i1.1221

Refbacks

  • There are currently no refbacks.


View My Stats