FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON

Hanifah Agusputri, Sofie Sofie

Abstract


This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Exchange in period of 2015-2017 as research sample. This research used logistic regression analysis by using data processing application of SPSS. The result showed that financial target and ineffective monitoring have a positive affect on the  fraudulent financial reporting. Furthermore, external pressure, nature of industry, change in auditor and rationalization have a negative affect on  fraudulent financial reporting. While, financial stability, change in directors and frequent number of CEO’s picture have not affected on  fraudulent financial reporting.


Keywords


Fraud, Fraud pentagon, Fraudulent financial reporting, F-Score model.

Full Text:

PDF

Article Metrics

Abstract views : 966| PDF views : 0

References


Akbar, Taufiq. 2017. The Determination of Fraudulent Financial Reporting Causes By Using Pentagon Theory on Manufacturing Companies in Indonesia. International Journal of Business, Economics, and Law. Vol. 14. No. 5.

Annisya, Mafiana., Lindrianasari., dan Asmaranti, Y. 2016. Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi. Vol. 23. No. 1, h. 72-89.

Aprilia. 2017. Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Corporate Governance Scorecard. Jurna Akuntansi Riset. Vol.9. No.1, h. 101-132.

Aprilina, S., dan Agustina, L. 2017. The Analysis of Fraudulent Financial Reporting Determinant Through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi. Vol. 9. No. 2, pp. 154-165.

Arisandi, Dopi dan Verawaty. 2017. Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Keuangan Dan Perbankan Di Indonesia. Seminar Nasional Global Competitive Advantage. ISBN: 978-602-74335-3-3, pp. 312-323.

Association of Certified Fraud Examiners. 2016. Report to the Nations on Occupational Fraud and Abuse 2016 Global Study. Association of Certified Fraud Examiners, h 1-92.

Bawekes, Helda. F. 2018. Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Akuntansi & Keuangan Daerah. Vol. 13 No.1:114-134.

Beneish, Mesod D. 1999. The Detection of Earning Manipulation. Financial Analysts Journal. Vol. 55. No. 5, h. 24-36.

Cressey, Donald R. 1953. Other People’s Money: A Study in The Social Psychology of Embezzlement. Glencoe, IL: Free Press.

Harahap, Dea Arme T., Majidah, dan Triyanto, Dedik N. 2017. Pengujian Fraud Diamond Dalam Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia tahun 2011-2015). Vol. 4. No. 1, h. 420-427.

Horwath, Crowe. 2011. Putting The Freud in Fraud: Why the Fraud Triangle is No Longer Enough, IN Horwath, Crowe. Available at: https://Crowe.com.

Husmawati, P., Septriani, Y., Rosita, I., and 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. ISSN: 2598-2532. Politeknik Negeri Padang and Politeknik Ibrahim Sultan.

Indarti, Siregar, Inova F., dan Lubis, N. 2016. Fraud Detection Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi dan Bisnis. Vol. 13. No. 1, h. 22-32.

Indriani, P. dan Titan, M. 2017. Fraud Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan. I-Finance. Vol. 3. No. 2, h. 160-172.

Jensen, Michael C. and Meckling, William H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. Vol. 3 No. 4. pp. 305-360.

Kurnianto, Adi. 2015. Teori Asimetri Informasi. Available at: https://superkurnia.wordpress.com diakses pada 01 Februari 2019 pukul 08.00

Nindito, Marsellisa. 2018. Financial Statement Fraud of The Pentagon Fraud Model in Indonesia. Academy of Accounting and Financial Studies Journal. Vol. 2. No. 2.

Nurmulina, Anna dan Sasongko, Noer. 2018. Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional dan The 5th Call for Syariah Paper. ISSN: 2460-0784. Universitas Muhammadiyah Surakarta.

Saputra, M. A. R., dan Kesumaningrum, N. D. 2017. Analisis Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting dengan Perspektif Fraud Pentagon Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Jurnal Akuntansi dan Keuangan. Vol. 22. No.2, h. 121-134.

Sari, Selni Triponika. 2016. Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization Pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 Yang Terdaftar Di Bursa Efek Indonesia). JOM Fekon. Vol. 3. No. 1, h. 664-678.

Septriani, Y., dan Handayani, D. 2018. Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan dan Bisnis. Vol. 11, No. 1, h. 11-23.

Siddiq, F.R., Achyani, F., dan Zulfikar. 2017. Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional dan The 4th Call for Syariah Paper. ISSN: 2460-0784. Universitas Muhammadiyah Purwokerto.

Sihombing, Kennedy S. 2014. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Diponegoro Journal of Accounting. Vol. 03. No. 2, h. 1-12

Skousen, C.J., Smith, K. R., and Wright, C. J. 2009. Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99. Available at: https://ssrn.com/abstract=1295494

Sulkiyah. 2016. Pengaruh Ineffective Monitoring Terhadap Financial Statement Fraud (Perusahaan Manufaktur Yang Terdaftar Di BEI). Journal Ilmiah Universitas Gunung Rinjani. Vol. 3, h. 129-140.

Tunggal, Amin Widjaja. 2016. Pencegahan dan Pendeteksian Kecurangan. Jakarta: Harvarindo.

Ulfah, Maria., Nuraina, Elva., dan Wijaya, Anggita L. 2017. Pengaruh Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Pada Perbankan Di Indonesia Yang Terdaftar Di BEI). Forum Ilmiah Pendidikan Akuntansi. Vol. 5. No. 1, h. 399-418

Wolfe, David T. and Hermanson, Dana R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal. Vol. 74. No.2:38-42.

Yusof, K. M., Khair, A. A. H., and Simon, J. 2015. Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. The Macrotheme Review. Vol. 4. No. 3, pp. 126-145.

www.idx.co.id diakses pada 05 November 2018




DOI: http://dx.doi.org/10.25105/jipak.v14i2.5049

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.