DETERMINAN POTENSI KECURANGAN LAPORAN KEUANGAN DI INDONESIA
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2020-2022)
Keywords:
Keywords: hexagon fraud; fraudulent financial reporting; F-Score Model
Abstract
This investigation is based on a case of fraud in a company like the one that has occurred in PT Kimia Farma Tbk and PT Indofarma Tbk. This is intended to make a test the variables of the cause of fraud in detecting the potential for fraud occurrence in manufacture companies listed on the Indonesian Stock Exchange by 2020-2022 which refers to the fraud hexagon theory. The study proposes six hypotheses tested with the f-score model. This research using second data obtained from the company's annual statement of accounting by 2020-2022, which is further analyzed using variables in the fraud hexagon theory. The results showed that the external pressure calculated with DAR influenced the potential for fraudulent financial reporting, when the External Auditor Quality, Auditor Change,, Changes in Director, and Government Projects calculated using dummy variables and CEO’s Picture calculated based on the number of corporate leaders’ photos did not influence the potential of financial fraud reports.
References
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Imtikhani, L., & Sukirman, S. (2021). Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, 19(1), 96. https://doi.org/10.24167/jab.v19i1.3654
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Sandria, F. CNBC Indonesia. Deretan Skandal Lapkeu di Pasar Saham RI, Indofarma-Hanson!. diunduh 30 April 2023: https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson/3.
Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. Ihtifaz: Islamic Economics, Finance, and Banking, 409– 430.
Sari, S. P., & Nugroho, N. K. (2021). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. In Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking (pp. 409-430).
Sasongko, N., Nurmulina, A., & Fernandez, D. (2019). Analysis of Fraud Factors in Financial Statement Fraud. The Journal of Social Sciences Research, 54, 918–923. https://doi.org/10.32861/jssr.54.918.923.
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Siregar, Santi Lina. (2017). Literatur Review: Perilaku Korupsi dan Penyebabnya, Fundamental Management Journal, ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1.
Skousen, C. J., & Twedt, B. J. (2009). Fraud Score Analysis in Emerging Markets. Cross-Cultural Management: An International Journal,16(3), 301–316. https://doi.org/10.1108/13527600910977373
Sugiyono. 2013. METODE PENELITIAN KUANTITATIF, KUALITATIF, DAN R&D. Bandung. Alfabeta.
Syahria, R., Kusumawati, F., & Ervanto, A. D. (2019). Detecting Financial Statement Fraud Using Fraud Diamond (A Study On Banking Companies Listed On The Indonesia Stock Exchange Period 2012-2016). Asia Pacific Fraud Journal, 4(2). https://doi.org/10.21532/apfjournal.v4i2.114
Tempo Interaktif. Bisnis Tempo.co. ”Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana” diunduh pada tanggal 29 April 2023: https://bisnis.tempo.co/read/33339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana.
Vousinas, G. L. (2019). Advancing Theory of Fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381. 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. The CPA Journal, 74(12), 38–42. https://digitalcommons.kennesaw.edu/facpubs/1537
Yanti, D. D., & Munari. (2021). Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. AKUISISI Jurnal Akuntansi, 17(1), 31–46. https://doi.org/10.31599/jmu.v3i1.861
Yogi, H.P. (2017). Peran Akuntansi Forensik dalam Pemberantasan Praktik Kecurangan. diunduh pada tanggal 29 April 2023 : https://fecon.uii.ac.id/2017/03/peran-akuntansi-forensik-dalam-pemberantasan-praktik-kecurangan/
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(1), 13. https://doi.org/10.3390/economies10010013
Agusputri, H., & Sofie. (2019). Faktor-Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik, 14(2), 105–124.
Ak, B. K., Dechow, P., Sun, E., & Wang, A. Y. (2013). The Use of Financial Ratios Models to Help Investors Predict and Interpret Significant Corporate Events. SSRN Electronic Journal. https://doi.org/10.2139/SSRN.2335185
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Budiartini, K., Gusti, A.R.S.D., & Nyoman. T.H. (2019). Faktor-faktor yang Mempengaruhi Terjadinya Kecurangan Akuntansi dalam Perspektif Fraud Diamond. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, Vol: 10 No: 2.
Damayani, F., Wahyudi, T., & Yuniartie, E. (2017). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Infrastruktur Yangterdaftar Di Bursa Efek Indonesiatahun 2014–2016. Akuntabilitas, 11(2), 151-170.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17– 82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
Faradiza, S. A. (2019). Fraud pentagon dan kecurangan laporan keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1-22. https://doi.org/10.14421/EkBis.2018.2.1.1060
Healtha, C. P. I (2022). ANALISIS PENGARUH HEXAGON FRAUD TERHADAP KECURANGAN LAPORAN KEUANGAN (studi Empiris pada Perusahaan Menufaktur yang Terdafatar di Jakarta Ismmic Indeks Tahun 2015-2022). Skripsi, Universitas Islam Indoensia 2022.
Imtikhani, L., & Sukirman, S. (2021). Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan. Jurnal Akuntansi Bisnis, 19(1), 96. https://doi.org/10.24167/jab.v19i1.3654
Indriani, P., & Terzaghi, M. T. (2017). Fraund Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan. I-Finance, 3(2), 161–172.
Istiyanto, A. S., & Yuyetta, E. N. A. (2021). Analisis Determinan Financial Statement Fraud dengan Perspektif Fraud Pentagon. Diponegoro Journal of Accounting, 10, 1–12.
Khotimah, H. (2021). Kasus Enron Corporation, Etika, Profesi Akuntansi dan Stabilitas Ekoomi. diunduh pada tanggal 30 Mei 2023 : https://lppm.unpam.ac.id/2021/11/02/kasus-enron-corporation-etika-profesi-akuntansi-dan-stabilitas-ekonomi/
Larum, K., Zuhroh, D., & Subiyantoro, E. (2021). Fraudulent Financial Reporting: Menguji Potensi Kecurangan Pelaporan Keuangan dengan Menggunakan Teori Fraud Hexagon. Accounting and Financial Review, 4(1), 82–94.
Lennox, C., & Pittman, J. A. (2010). Big Five Audits and Accounting Fraud. Contemporary Accounting Research, 27(1), 209–247. https://doi.org/10.1111/J.1911-3846.2010.01007.X
Ratnasari, E., & Solikhah, B. (2019). Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory. Gorontalo Accounting Journal, 2(2), 98– 112.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual reliability, earnings persistence, and stock prices. Journal of Accounting and Economics, 39(3), 437–485. https://doi.org/10.1016/J.JACCECO.2005.04.005
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 (JEBA), 21(4). https://doi.org/10.32424/jeba.v21i4.1545
Sagala, S. G., & Siagian, V. (2021). Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019. Jurnal Akuntansi, 13(2), 245–259. https://doi.org/10.28932/jam.v13i2.3956
Sandria, F. CNBC Indonesia. Deretan Skandal Lapkeu di Pasar Saham RI, Indofarma-Hanson!. diunduh 30 April 2023: https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson/3.
Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. Ihtifaz: Islamic Economics, Finance, and Banking, 409– 430.
Sari, S. P., & Nugroho, N. K. (2021). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. In Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking (pp. 409-430).
Sasongko, N., Nurmulina, A., & Fernandez, D. (2019). Analysis of Fraud Factors in Financial Statement Fraud. The Journal of Social Sciences Research, 54, 918–923. https://doi.org/10.32861/jssr.54.918.923.
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Siregar, Santi Lina. (2017). Literatur Review: Perilaku Korupsi dan Penyebabnya, Fundamental Management Journal, ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1.
Skousen, C. J., & Twedt, B. J. (2009). Fraud Score Analysis in Emerging Markets. Cross-Cultural Management: An International Journal,16(3), 301–316. https://doi.org/10.1108/13527600910977373
Sugiyono. 2013. METODE PENELITIAN KUANTITATIF, KUALITATIF, DAN R&D. Bandung. Alfabeta.
Syahria, R., Kusumawati, F., & Ervanto, A. D. (2019). Detecting Financial Statement Fraud Using Fraud Diamond (A Study On Banking Companies Listed On The Indonesia Stock Exchange Period 2012-2016). Asia Pacific Fraud Journal, 4(2). https://doi.org/10.21532/apfjournal.v4i2.114
Tempo Interaktif. Bisnis Tempo.co. ”Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana” diunduh pada tanggal 29 April 2023: https://bisnis.tempo.co/read/33339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana.
Vousinas, G. L. (2019). Advancing Theory of Fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381. 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. The CPA Journal, 74(12), 38–42. https://digitalcommons.kennesaw.edu/facpubs/1537
Yanti, D. D., & Munari. (2021). Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. AKUISISI Jurnal Akuntansi, 17(1), 31–46. https://doi.org/10.31599/jmu.v3i1.861
Yogi, H.P. (2017). Peran Akuntansi Forensik dalam Pemberantasan Praktik Kecurangan. diunduh pada tanggal 29 April 2023 : https://fecon.uii.ac.id/2017/03/peran-akuntansi-forensik-dalam-pemberantasan-praktik-kecurangan/
Published
2024-05-12
How to Cite
Hairani, Y. I., & Isnawati, I. (2024). DETERMINAN POTENSI KECURANGAN LAPORAN KEUANGAN DI INDONESIA . Jurnal Riset Akuntansi Aksioma, 23(1), 1-21. https://doi.org/10.29303/aksioma.v23i1.267
Section
Articles
Copyright (c) 2024 Yuniar Is Hairani, Isnawati Isnawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
