AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan

Garin Puspitasari, Ambar Woro Hastuti

Abstract


This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and good corporate governance; (2) Opportunity, proxied with ineffective monitoring; (3) Rationalization, which proxied by change in auditors; (4) Competence, proxied with change of directors; (5) Arrogance, which proxied by political connection. Whereas for dependent variable is fraudulent financial reporting as measured by fraud score model(F-Score). The sample of this research are 21 State-Owned Enterprises (BUMN) who reported annual report on the company’s website period 2013-2017. This research use multiple linear regression method with 23 SPSS Software. This research shows that financial stability, external pressure, and change in auditor are significant in detecting fraudulent financial reporting. These variabel represent two elements in fraud pentagon, namely pressure and rationalization. And than good corporate governance, ineffective monitoring, change of directors, and political connection are not significant in detecting fraudulent financial reporting.

 

DOI: 10.26905/ap.v6i1.4007

 


Keywords


Fraud Pentagon, FraudulentFinancialReporting, Fraud ScoreModel

Full Text:

PDF ()

References


Adityowati. (2017). Semester I BPK temukan 14.997 masalah senilai Rp 2.739 Triliun. Available:https://www.google.co.id/amp/s/bisnis.tempo.co/amp/1021622/semester-i-bpk-

temukan-14-997-masalah-senilai-rp-2739-Triliun, akses tgl 25/10/2018, pukul 06.20

Albrecht, W.S., Albrecht, C.C., & Z i m b e l m a n , M . ( 2012). Fraud Examination 4nd edition. South-Western.

a division of Thomson Learning.

Altman, E.I., (2000), “Predicting the Financial Distress of Companies: Revisiting the Z-Score and ZETA Models”, Working Paper, New York University.

American Institute of Certificated Public Accountans (AICPA). (1978). The Commission on Auditors Responsibilities:

Report, Conclusions, and Recommedations. New York: AICPA. Association of Certified Fraud Examiners (ACFE). (2002). Report to Nation. Available: http://marketplace.cfenet.com/Download.asp, akses tgl 25/10/2018

Aprilia. (2017). Analisa Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan menggunakan Beneish Model pada perusahaan yang Menerapkan Asean Corporate Governance Scorecard. Jurnal Akuntansi Riset, 6, 1, 96-126.

Apriyuliana. (2017). Mendeteksi Fraudulent Financial Reporting dengan Analisis Faktor Risiko Kecurangan Teori Fraud Pentagon.Skripsi. Politeknik Negeri Padang Program Diploma IV Akuntansi.

Bawekes. F., H, Simanjuntak. A.,M, & Daat, (2018). Pengujian Teori Fraud Pentagon terhadap Fraudulent Financial Reporting. Jurnal Akuntansi & Keuangan Daerah Volume 13 Nomor 1. Mei 2018:114-134.

Beneish, Messod D, (1999), “The Detection of Earnings Manipulation”, Financial Analysis Journal.55.hal 24-36. Black’s Law Dictionary. (1968). Definitions of The Terms and Phrases of American and English Jurisprudence,

Ancient and Modern. ST. Paul, Minn. West Publishing.Co.

Chandrarin, G. (2017). Metode Riset Akuntansi Pendekatan Kuantitatif. Jakarta Selatan: Salemba Empat. Chaney, P. K., Faccio, M., & Parsley, D. ( 2011). The Quality of Accounting Information in Politically

Connected Firms. Journal of Accounting and Economics. Vol. 15: No. 1: 58-76.

Cressey, D.R. (1953). Other People’s Money: a Study in the Social Psychology of Embezzlement, Glencoe, IL: Free Press

Ferdian, Riki dan Ainun Na’im. (2006). Pengaruh Problem Based-Learning (PBL) pada Pengetahuan Tentang Kekeliruan dan Kecurangan (Errors and Irregularities). Simposium Nasional Akuntansi 9, Padang.

Ghozali, L. ( 2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Cetakan Kelima. Semarang : Badan Penerbit Universitas Diponegoro.

Hamdani. (2016). Good Corporate Governance (Tinjauan Etika dalam Praktik Bisnis). Jakarta. Mitra Wacana Media.

Horwath, Crowe. (2009). Playing Offense in a High Risk Environment.

Kartikasari dan Irianto. (2010). Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan. Jurnal Universitas Brawijaya.

Kesumaningrum & Saputra. (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. The Journal of Accounting and Finance Vol 22 No.2. Jurnal Ilmiah Berkala Empat Bulanan ISSN 1410-1831.

Kurnia dan Anis. (2017). Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan dengan menggunakan Fraud Score Model. Simposium Nasional Akuntansi XX, Jember, 2017.

National Commision on Fraudulent Financial Reporting. (1987). Report of National Commision on Fraudulent Financial Reporting (Treadway Report). Washington D.C: U.S Government Printing Office.

Priantara. (2013). Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.

Rachmawati. (2014). Pengaruh Faktor-Faktor dalam Perpektif Fraud Triangle terhadap Fraudulent Financial Reporting (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam periode 2008 – 2012). Diponegoro Journal Of Accounting. Vol 3, No.2, Tahun 2014, Halaman 1 ISSN (Online) : 2337-3806.

Rahadiana. (2009). Salah Cantumkan Laba, Waskita Karya Harus Perbaiki Laporan.

Available :https://bisnis.tempo.co/read/167075/salah-cantumkan-laba-waskita-karya-harus- perbaiki-laporan/full&view=ok, akses tgl 25/20/2018, pukul 06.10

Republik Indonesia. ( 2015). Peraturan Pemerintah Republik Indonesia Nomor 20 Tahun 2015 Tentang Praktik Akuntan Publik. Presiden Republik Indonesia. Jakarta.

Richardson, S.A., Sloan, R.G., Soliman, M.T. & Tuna, I. (2005). “Accrual Reliability, Earnings Persistence and Stock Prices”. Journal of Accounting and Economics, Vol. 39, issue 3, 437-485

Rosplock, M.F. ( 2001). “Advanced Analytical Techniques for Performing Forensic Financial Analysis”, Business Credit; 103, hal 6.

Simon, Khair, dan Yusof. (2015). Fraudulent Financial Reporting : An Application Of Fraud Score Models To Malaysian Public Listed Companies. The Macrotheme Review: A Multidiciplinary Journal Of Global Macro Trends, Vol.4, No. 3:126-145.

Skousen, CJ. (2009). Detecting and Predicting Financial Stability: The Effectiveness of the fraud triangle and SAS No. 99. Journal of Accounting and Auditing. SSRN (Social Science Research Network), Vol.13,53-81.

Skousen, C.J., & Brady J.T. (2009). Fraud Score Analysis in Emerging Markets. Journal of Accounting and Economics, Vol. 16. No.3. 301-315

Sihombing, K.S., & Rahardjo, S.N, . (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di (BEI) Tahun 2010-2012.Diponegoro Journal Of Accounting Vol.03 No.02.ISSN(Online): 2337-3806.

Sugianto. (2018). Rini Beberkan Alasan Sering Bongkar Pasang Direksi BUMN. Available : https://m.detik.com/finance/berita-ekonomi-bisnis/d-4209295/rini-beberkan-alasan-sering-bongkar-pasang-direksi bumn/4/#search, akses tgl 25/20/2018, pukul 05.56

Summers, S. L., & Sweeney. J., T. (1998). Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. The Accounting Review. Vol.73 No. 1, 131-146

Sukirman dan Sari. (2013). Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal akuntansi dan auditing.9 (2). 199-225.

Siddiq, F. R., Achyani, F., & Zulfikar. (2017). Fraud Pentagon dalam Mendeteksi Financial Statement. Journal

of Seminar Nasional dan The 4th Call For Syariah Paper. 1-15-784.

Septriani dan Handayani. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 11.1 Mei 2018, 11-23. Universitas Caltex Riau.

Sukrisnadi, Dedy. (2010). Pemakaian Ukuran F-Score dalam Kasus-Kasus Salah Saji Laporan Keuangan di Pasar Modal Indonesia. Tesis. Fakultas Ekonomi. Universitas Indonesia. Jakarta.




DOI: https://doi.org/10.26905/ap.v6i1.4007

Refbacks

  • There are currently no refbacks.



 

Indexing by

 

width="150"

Garuda - Garba Rujukan Digital

 

Index of /public/site/images/septi

Index Copernicus International (ICI)

 Tools:

 

Turnitin

crossref

Mendeley

 

Supported By:

 

Universitas Merdeka Malang

 


JURNAL AKUNTANSI DAN PERPAJAKAN

Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang

Mailing Address:

Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 081359808072
Email: akuntansi.pajak@unmer.ac.id


 

Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.