Pendeteksian Fraudulent Financial Statement Melalui Analisis Fraud Pentagon Theory dengan Manajemen Laba sebagai Variabel Moderasi
Keywords:
fraudulent financial statement, fraud pentagon theory, pressure, opportunity, rationalization, capability, arroganceAbstract
This study aims to find empirical evidence of the influence of fraud pentagon theory on fraudulent financial statements with earnings management as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Detection of possible fraudulent financial statement is measured by the F-Score model and Moderated Regression Analysis (MRA). This study uses a purposive sampling technique with a sample of 13 companies and 78 financial statement data. The results showed that simultaneous fraud pentagon theory had a significant positive effect on fraudulent financial statements, MRA test results showed that simultaneous earnings management could strengthen the influence of fraud pentagon theory on fraudulent financial statements, while partially financial stability, financial targets, external pressure, nature of industry, ineffective monitoring, change of company directors and frequent number of CEO's picture does not have a significant effect on fraudulent financial statements, but the quality of external auditors and change in auditors has a significant positive effect on fraudulent financial statements.
References
Amarakamini, N. P. and Suryani, E. (2019). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 Dan 2017 Ni. Jurnal Akuntansi, 7(2)
Annisya, M., Lindrianasari and Asmaranti, Y. (2016). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi, 23(1).
Arens Alvin A, Elder Randal J, Beasley Mark S, Amir Abadi Jusuf. (2015). Auditing dan Jasa Assurance. Jilid 1. Edisi Keduabelas. Jakarta: Salemba Empat.
Cressey, D. R. (1953). Other People’s Money. Montclair, NJ: Patterson Smith.
Crowe Horwarth. (2012). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Element.
Hasnan, Suhaily, Rashidah Abdul Rahman, Sakthi Mahenthiran. (2013). Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence. Journal of International Accounting Research, Vol. 12, No. 1
Kusumawardhani, Prisca. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI. Naskah Publikasi Ilmiah. Fakultas Ekonomi Universitas Negeri Surabaya.
Primasari, N. S. (2019). Pendeteksian Fraud Diamond Theory Terhadap Profitabilitas Dengan Manajemen Laba Jones Theory Sebagai Variabel Moderator. Accounting Global Journal
Rachmawati, K. K. (2014). Pengaruh Faktor-Faktor Dalam Perspektif 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
Siddiq, F. R., Achyani, F. and Zulfikar (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement. Seminar Nasional dan The 4th Call for Syariah Paper
Sihombing, K. S. and Rahardjo, S. N. (2014). Pengaruh Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016). Diponegoro Journal of Accounting
Skousen, dkk. (2009). Detecting and Predicting Financial Stability: The Effectiveness of The Fraud Triangle and SAS No.99. Journal of Accounting and Auditing.SSRN
Wijayantika, S. F. (2018). Upaya Pendeteksian Fraudulent Financial Reporting Melalui Analisis Fraud Pentagon d. Upaya pendeteksian fraudulent financial reporting melalui analisis fraud pentagon d.
