Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan
DOI:
https://doi.org/10.12928/j.reksa.v7i1.2605Keywords:
Fraud Pentagon, Fraudulent Financial Reporting, Earnings ManagementAbstract
This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.References
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ACFE. (2016). Report To the Nations on Occupational Fraud and Abuse: 2016 Global Fraud Study. Association of Certified Fraud Examiners.
Anthony, R. ., & Govindarajan, V. (2005). Sistem Pengendalian Manajemen Buku 1. In Buku 1.
Aprilia. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model. Jurnal Aset (Akuntansi Riset).
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi. https://doi.org/10.15294/jda.v7i1.4036
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Akuntansi & Keuangan Daerah.
Beasley, M. S., Carcello, J. V, Hermanson, D. R., & Neal, T. L. (2010). Fraudulent Financial Reporting 1998-2007 : An Analysis of US Public Companies. In COSO Report.
Healy, P. M., & Wahlen, J. M. (2005). A Review of the Earnings Management Literature and its Implications for Standard Setting. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.156445
Indarto, S. L., & Ghozali, I. (2016). Fraud diamond: Detection analysis on the fraudulent financial reporting. Risk Governance and Control: Financial Markets and Institutions, 6(4Continued1), 116–123. https://doi.org/10.22495/rcgv6i4c1art1
Kurnia, A. A., & Anis, I. (2017). Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. Simposium Nasional Akuntansi XX, Jember.
Kusumawardhani, P. (2013). DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI. Jurnal Akuntansi (AKUNESA).
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. International Conference on Accounting Studies (ICAS), August. www.icas.my
Novitasari, A. R., & Chariri, A. (2019). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON. Diponegoro Journal of Accounting, 7(4). https://ejournal3.undip.ac.id/index.php/accounting/article/view/25572
Nugraha, N. D. A., & Henny, D. (2015). Pendeteksian Laporan Keuangan Melalui Faktor Resiko, Tekanan Dan Peluang (Berdasarkan Press Release Ojk 2008-2012). Jurnal Akuntansi Trisakti, 2(1), 29. https://doi.org/10.25105/jat.v2i1.4830
Priantara, Diaz. 2013. Fraud Auditing & Investigation. Jakarta: Mitra Wancana Media
Rusmana, O., & Tanjung, H. (2019). Identifikasi Kecurangan Laporan Keuangan Dengan Fraud Pentagon Studi Empiris BUMN Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis Dan Akuntansi, 21(4).
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. https://doi.org/10.1007/978-981-10-6926-0_9
Sari, A. L. (2017). KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA Ardiana Luthvita Sari Universitas Katolik Soegijapranata. Jurnal Akuntansi Bisnis.
SE. Ak, M. (2017). PENGARUH FREQUENT NUMBER OF CEOS PICTURE, PERGANTIAN DIREKSI PERUSAHAAN DAN EXTERNAL PRESSURE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN FARMASI YANG LISTING DI BEI PERIODE 2012-2016). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1). https://doi.org/10.23887/jimat.v8i2.10392
Setiawati, E., & Baningrum, R. M. (2018). DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016. Riset Akuntansi Dan Keuangan Indonesia. https://doi.org/10.23917/reaksi.v3i2.6645
Sihombing, K. S. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010-2012. 3(2), 657–668.
Simon, J., K, M. Y., & A.H., A. K. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. A Multidisciplinary Journal of Global Macro Trends.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99 in Corporate Governance and Firm Performance. In International Journal of Quality & Reliability Management. https://doi.org/10.1108/S1569-3732(2011)0000014001
Tessa, G; Harto, P. (2016). Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada Sektor Keuangan Dan Perbankan Di Indonesia. Simposium Nasional Akuntansi.
Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris pada Perbankan di Indonesia yang Terdaftar di BEI). Paper Dipresentasikan Di Forum Ilmiah Pendidikan Akuntansi.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal. https://doi.org/DOI:
ACFE. (2016). Report To the Nations on Occupational Fraud and Abuse: 2016 Global Fraud Study. Association of Certified Fraud Examiners.
Anthony, R. ., & Govindarajan, V. (2005). Sistem Pengendalian Manajemen Buku 1. In Buku 1.
Aprilia. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model. Jurnal Aset (Akuntansi Riset).
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi. https://doi.org/10.15294/jda.v7i1.4036
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting. Jurnal Akuntansi & Keuangan Daerah.
Beasley, M. S., Carcello, J. V, Hermanson, D. R., & Neal, T. L. (2010). Fraudulent Financial Reporting 1998-2007 : An Analysis of US Public Companies. In COSO Report.
Healy, P. M., & Wahlen, J. M. (2005). A Review of the Earnings Management Literature and its Implications for Standard Setting. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.156445
Indarto, S. L., & Ghozali, I. (2016). Fraud diamond: Detection analysis on the fraudulent financial reporting. Risk Governance and Control: Financial Markets and Institutions, 6(4Continued1), 116–123. https://doi.org/10.22495/rcgv6i4c1art1
Kurnia, A. A., & Anis, I. (2017). Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. Simposium Nasional Akuntansi XX, Jember.
Kusumawardhani, P. (2013). DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI. Jurnal Akuntansi (AKUNESA).
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. International Conference on Accounting Studies (ICAS), August. www.icas.my
Novitasari, A. R., & Chariri, A. (2019). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON. Diponegoro Journal of Accounting, 7(4). https://ejournal3.undip.ac.id/index.php/accounting/article/view/25572
Nugraha, N. D. A., & Henny, D. (2015). Pendeteksian Laporan Keuangan Melalui Faktor Resiko, Tekanan Dan Peluang (Berdasarkan Press Release Ojk 2008-2012). Jurnal Akuntansi Trisakti, 2(1), 29. https://doi.org/10.25105/jat.v2i1.4830
Priantara, Diaz. 2013. Fraud Auditing & Investigation. Jakarta: Mitra Wancana Media
Rusmana, O., & Tanjung, H. (2019). Identifikasi Kecurangan Laporan Keuangan Dengan Fraud Pentagon Studi Empiris BUMN Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi, Bisnis Dan Akuntansi, 21(4).
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. https://doi.org/10.1007/978-981-10-6926-0_9
Sari, A. L. (2017). KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA Ardiana Luthvita Sari Universitas Katolik Soegijapranata. Jurnal Akuntansi Bisnis.
SE. Ak, M. (2017). PENGARUH FREQUENT NUMBER OF CEOS PICTURE, PERGANTIAN DIREKSI PERUSAHAAN DAN EXTERNAL PRESSURE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (STUDI EMPIRIS PADA PERUSAHAAN FARMASI YANG LISTING DI BEI PERIODE 2012-2016). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1). https://doi.org/10.23887/jimat.v8i2.10392
Setiawati, E., & Baningrum, R. M. (2018). DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016. Riset Akuntansi Dan Keuangan Indonesia. https://doi.org/10.23917/reaksi.v3i2.6645
Sihombing, K. S. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010-2012. 3(2), 657–668.
Simon, J., K, M. Y., & A.H., A. K. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. A Multidisciplinary Journal of Global Macro Trends.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99 in Corporate Governance and Firm Performance. In International Journal of Quality & Reliability Management. https://doi.org/10.1108/S1569-3732(2011)0000014001
Tessa, G; Harto, P. (2016). Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada Sektor Keuangan Dan Perbankan Di Indonesia. Simposium Nasional Akuntansi.
Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris pada Perbankan di Indonesia yang Terdaftar di BEI). Paper Dipresentasikan Di Forum Ilmiah Pendidikan Akuntansi.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal. https://doi.org/DOI:
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