Email this article Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia
Abstract
Abstract
Cases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement. The aim of this research is to analyze fraud hexagon on detecting financial statement fraud of banking companies listed in Indonesia Stock Exchange for the period 2015-2019. The research population is 46 banking companies listed in Indonesia Stock Exchange. Purposive sampling method is used on this research. The sample chosen with matching criteria is 41 companies with a total observation of 205. Logistic regression method is used to analyze data and data processing was performed with IBM SPSS 26. The research results indicated that the financial target, external pressure, ineffective monitoring, change in auditor, change in director, and frequent number of CEO’s picture do not have an effect in detecting financial statement fraud on listed banking companies. Meanwhile, collusion has an effect in detecting financial statement fraud on listed banking companies.
Keywords: Fraud hexagon; Financial statement fraud; Banking company.
Abstrak
Kasus kecurangan mengalami peningkatan dari tahun ke tahun dan yang paling merugikan ialah kecurangan laporan keuangan serta menyebabkan kerugian bagi perusahaan dan bagi pengguna laporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor fraud hexagon dalam mendeteksi financial statement fraud pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Populasi yang digunakan adalah 46 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia. Metode purposive sampling merupakan metode pengambilan sampel yang digunakan dalam penelitian ini. Sampel yang memenuhi kriteria penelitian adalah 41 perusahaan perbankan dengan total observasi adalah sebanyak 205. Metode analisis data menggunakan metode regresi logistik dengan bantuan aplikasi IBM SPSS 26 untuk melakukan pengujian data. Hasil penelitian menunjukkan bahwa financial target, external pressure, ineffective monitoring, change in auditor, change in director, dan frequent number of CEO’s picture tidak memiliki pengaruh dalam mendeteksi financial statement fraud. Sedangkan, variabel collusion memiliki pengaruh dalam mendeteksi financial statement fraud.
Kata Kunci: Fraud hexagon; Kecurangan laporan keuangan; Perusahaan perbankan.
Full Text:
PDF (Bahasa Indonesia)References
Aghghaleh, S. F., Iskandar, T. M., & Zakiah, M. M. (2014). Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia. Information Management and Business Review, 6(1), 1–7. https://doi.org/10.22610/imbr.v6i1.1095
Akbar, T. (2019). The Determination of Fraudulent Financial Reporting Causes by Using Pentagon Theory on Manufacturing Companies in Indonesia. International Journal of Business, Economics, and Law, 14(5),
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2016). Fraud Examination (5th ed., Issue 1). Cengage Learning.
Amalia, A. F., Diana, N., & Junaidi. (2020). Analisis Fraud Pentagon Theory Dalam Mendeteksi Financial Statement Fraud. E-Jra, 09(03), 72–92.
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 101–132. https://doi.org/10.17509/jaset.v9i1.5259
Association of Certified Fraud Examiners (ACFE). (2020). Report To the Nations 2020 Global Study on Occupational Fraud and Abuse.
Bawekes, H. F., Simanjuntak, A. M., & Christina Daat, S. (2018). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Financial Reporting (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Glencoe.
Crowe Horwath. (2012). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62. www.crowe.com
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
Eisenhardt, K. M. (1989). Agency Theory : An Assessment and Review. 14(1), 57–74.
Elviani, D., Ali, S., & Kurniawan, R. (2020). Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia). Jurnal Ilmiah Universitas
Batanghari Jambi, 20(1), 121–125. https://doi.org/10.33087/jiubj.v20i1.828
Hakan, O. (2020). An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul. In S.
Grima, E. Boztepe, & P. J. Baldacchino (Eds.), Contemporary Issues in Audit Management and Forensic Accounting (Vol. 102, pp. 131–153). Emerald Publishing Limited. https://doi.org/10.1108/S1569-375920200000102012
Handoko, B. L., & Natasya. (2019). Fraud diamond model for fraudulent financial statement detection. International Journal of Recent Technology and Engineering, 8(3), 6865–6872. https://doi.org/10.35940/ijrte.C5838.098319
ISA 240. (2007). International Standard On Auditing 240 The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements.
Jensen, M., & Meckling, W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Human Relations, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
Lestari, M. I., Henny, D. (2017). Pengaruh Fraud Pentagon pada Fraudulent Financial Statement pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Trisakti, 6(1), pp 141-156
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 Indonesia Stock Exchange year 2012 to 2014. International Conference On Accounting Studies (ICAS), August. https://doi.org/10.4108/eai.18-7-2019.2288648
Noble, M. R. (2019). Fraud diamond analysis in dHeetecting financial statement fraud. The Indonesian Accounting Review, 9(2), 121–132. https://doi.org/10.14414/tiar.v9i2.1632
Priantara, D. (2013). Fraud Auditing and Investigation. Mitra Wacana Media.
PwC. (2020). Fighting fraud: A never-ending battle PwC’s Global Economic Crime and Fraud Survey 2 0 2 0. 14. www.pwc.com/fraudsurvey
Ratmono, D., Darsono, Cahyonowati, N. Financial Statement Fraud Detection with Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia. International Journal of Financial Research 11(6)
DOI: http://dx.doi.org/10.33603/jka.v5i2.5101
Refbacks
- There are currently no refbacks.
 |
 |
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Lt. 2 Gedung Universitas Swadaya Gunung Jati Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132