PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD PENTAGON (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Laporan keuangan perusahaan harus mencerminkan keadaan perusahaan yang sesungguhnya. Namun kinerja manajemen terkadang tidak sebaik yang diharapkan, sehingga hal tersebut menjadi faktor pendorong bagi manajemen untuk melakukan kecurangan dan menyajikan laporan keuangan secara tidak wajar. Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sampel adalah purposive sampling dan diperoleh 36 sampel. Metode analisis data yang digunakan pada penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan financial stability, external pressure, ineffective monitoring, change in auditor, change in director dan frequent number of CEO picture berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial, financial stability dan change in director berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara external pressure, ineffective monitoring, change in auditor, dan frequent number of CEO picture tidak berpengaruh terhadap kecurangan laporan keuangan.

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FRAUD PENTAGON THEORY DALAM FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN TERDAFTAR di JAKARTA ISLAMIC INDEX (JII) PERIODE 2014-2017 (Perspektif F-Score Model)

JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ◽

10.29407/nusamba.v4i2.13800 ◽

2019 ◽

Vol 4 (2) ◽

pp. 128-138

Author(s):

Faiz Rahman Siddiq ◽

Agus Endrianto Suseno

Keyword(s):

Financial Stability ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Purposive Sampling ◽

Auditing Standards ◽

Score Model ◽

Financial Need

Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. Statement on Auditing Standards (SAS) No.99 menjelaskan tentang salah saji yang berhubungan dengan auditor dalam mengaudit laporan keuangan terhadap fraud diantaranya adalah (1) salah saji dari kesalahan suatu laporan keuangan merupakan suatu pengungkapan yang direncanakan guna menipu pengguna laporan keuangan, (2) penyalahgunaan aset atau istilah lain pencurian dan penggelapan sering dijadikan sebagai salah saji dalam laporan keuangan. Fraud pentagon theory merupakan pengembangan dari teori fraud sebelumnya yaitu fraud triangle (Cressey, 1953) dan fraud diamond (Wolf and Hermanson,2004). Populasi penelitian ini adalah perusahaan yang tergabung dalam Indeks JII (Jakarta Islamic Index) pada tahun 2014-2017. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Financial statement fraud dalam penelitian menggunakan perspektif F-Score Model. Hasil penelitian ini adalah pressure (Financial Stability, dan Financial Target), dan Opportunity (Nature of Industry) berpengaruh terhadap financial statement fraud. Sedangkan Pressure (External Pressure dan Personal Financial Need), Rationalization (Change in Auditor), Competence (Change of Director) dan Arrogance (Frequent Number of CEO’s Picture dan Dualism Position) tidak berpengaruh terhadap financial statemnt fraud.

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ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING

KEBERLANJUTAN ◽

10.32493/keberlanjutan.v3i2.y2018.p950-969 ◽

2018 ◽

Vol 3 (2) ◽

pp. 950

Author(s):

Khusnatul Zulfa ◽

Amira Bayagub

Keyword(s):

Real Estate ◽

Financial Reporting ◽

Financial Stability ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

External Pressure ◽

Fraudulent Financial Reporting ◽

Auditor Change ◽

External Auditor

AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.

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DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN METODE FRAUD DIAMOND PADA PERUSAHAAN JASA

Journal of Accounting and Financial Issue (JAFIS) ◽

10.24929/jafis.v2i2.1661 ◽

2021 ◽

Vol 2 (2) ◽

pp. 1-11

Author(s):

Selvia Renzy Nor Aini Aprilia ◽

Astri Furqani

Keyword(s):

Financial Stability ◽

External Pressure ◽

Purposive Sampling

Kecurangan dalam penyajian laporan keuangan merupakan hal yang sangat urgent dan jadi perhatian, khususnya di dunia perbankan yang beberapa tahun belakangan telah terjadi kecurangan. Dan supaya tindakan ini dapat terdeteksi dan dapat dihilangkan, sehingga laporan keuangan bisa dipercaya oleh para pemegang kepentingan seperti investor, kreditor dan masyarakat.Penelitian ini menggunakan metode kuantitatif deskriptif. Penelitian ini dilakukan pada perusahaan jasa sub sektor bank dengan menggunakan metode purposive sampling untuk penentuan sampel dengan jumlah populasi sebanyak 43 perusahaaan dan sampel sebanyak 22 perusahaan. Jenis data yang digunakan adalah data primer dan menggunakan metode analisis yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linear berganda dan uji hipotesis dengan program SPSS versi 22. Berdasarkan pada hasil dari pengujian hipotesis yang dilakukan pada penelitian ini membuktikan 8 hipotesis pada penelitian ini, yaitu (1) Financial Targets berpengaruh negatif terhadap kecurangan laporan keuangan. (2) Financial Stability berpengaruh negatif terhadap kecurangan laporan keuangan. (3) External Pressure berpengaruh negatif terhadap kecurangan laporan keuangan. (4) Nature of Industry berpengaruh positif terhadap kecurangan laporan keuangan. (5) Ineffective Monitoring berpengaruh positif terhadap kecurangan laporan keuangan. (6) Opini Auditor berpengaruh negatif terhadap kecurangan laporan keuangan. (7) Rationalization berpengaruh positif terhadap kecurangan laporan keuangan. (8) Capability tidak berpengaruh terhadap kecurangan laporan keuangan.

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Pendeteksian Financial Statement Fraud melalui Komponen Fraud Triangle

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.3371 ◽

2021 ◽

Vol 5 (2) ◽

pp. 125

Author(s):

Nurul Aini ◽

Eman Sukanto

Keyword(s):

Logistic Regression ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Auditor Change

The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 2014 to 2016 that are listed on the Indonesia Stock Exchange. After selecting these companies, 24 of them become the definite samples. They are divided into companies that are probable doing financial statement fraud and those which are not based on the model of Beneish M-Score. For that, this research uses logistic regression. The results show that those that have significant effect on financial statement fraud are external pressure, ineffective monitoring, and financial stability. And those insignificant variables include auditor change, financial target, and the nature of industry.

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FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v10i2.5401 ◽

2021 ◽

Vol 10 (2) ◽

pp. 132

Author(s):

Anik Mega Cahyani ◽

Elva Nuraina ◽

Farida Styaningrum

Keyword(s):

Real Estate ◽

Financial Reporting ◽

Financial Stability ◽

External Pressure ◽

Building Construction ◽

Fraudulent Financial Reporting ◽

Purposive Sampling ◽

External Auditors ◽

Construction Companies ◽

Data Collection Technique

ABSTRACTThe purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive sampling and data analysis using logistic regression. The results indicate that external pressure factors, ineffective monitoring, quality of external auditors, auditor turnover, rationalization proxied by auditor opinion, change of directors, and political connections affected FFR. Meanwhile, financial target factors, financial stability, institutional ownership, and the frequency of the appearance of the CEO image in the annual report do not affect FFR.ABSTRAKPenelitian ini bertujuan untuk mendeteksi kecurangan pelaporan keuangan pada sektor properti, real estate, dan konstruksi bangunan yang terdaftar di BEI berdasar perspektif teori fraud pentagon. Pengumpulan data menggunakan teknik purposive sampling dan analisis data menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa faktor tekanan eksternal, pengawasan yang tidak efektif, kualitas auditor eksternal, pergantian auditor, rasionalisasi yang diproksikan dengan opini auditor, pergantian direksi, dan hubungan politik berpengaruh terhadap FFR. Sedangkan faktor target keuangan, stabilitas keuangan, kepemilikan institusional, dan frekuensi kemunculan gambar CEO dalam laporan tahunan tidak berpengaruh terhadap FFR.

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PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016

AKUNTABILITAS ◽

10.29259/ja.v11i2.8936 ◽

2019 ◽

Vol 11 (2) ◽

pp. 151-170

Author(s):

Fitri Damayani ◽

Tertiarto Wahyudi ◽

Emylia Yuniartie

Keyword(s):

Financial Stability ◽

Sampling Method ◽

External Pressure ◽

Financial Statement ◽

Managerial Ownership ◽

Financial Statement Fraud ◽

Independent Variables ◽

Simultaneous Test ◽

Auditor Change ◽

Test Result

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.

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PREDIKSI FRAUD PADA LAPORAN KEUANGAN DENGAN FRAUD DIAMOND MENGGUNAKAN BENISH M-MODEL

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v3i2.3400 ◽

2019 ◽

Vol 3 (2) ◽

pp. 323

Author(s):

Meiliana Jaunanda ◽

Sukrisno Agoes

Keyword(s):

Linear Regression ◽

Financial Stability ◽

Secondary Data ◽

Financial Statements ◽

External Pressure ◽

Financial Statement ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Testing Method ◽

The Subject

Tujuan dari penelitian ini adalah untuk mengetahui apakah financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability dapat mengukur fraud diamond, baik secara parsial maupun secara simultan. Metode pengujian yang digunakan dalam penelitian ini adalah regresi linier. Subjek dari penelitian adalah perusahaan manufaktur yang termasuk dalam sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Data yang digunakan dalam penelitian ini adalah data sekunder seperti laporan keuangan. Hasil dari penelitian ini adalah (1) financial stability yang diproksikan dengan Agrow secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (2) rationalization yang diproksikan dengan TATA secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability secara simultan memiliki pengaruh yang signifikan terhadap return saham. The objective of this research is to examine the effect of financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability both partially and simultaneously towards fraud diamond, The testing method used in this research is linear regression. The subject of this study are manufacturing companies which were listed in Bursa Efek Indonesia in the period 2014-2016. The samples are 31 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements. The results of this study are (1) financial stability is proxied by Agrow partially have a significant effect towards fraudulent financial statement. (2) rationalization is proxied by TATA partially have a significant effect towards fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability simultaneously have a significant effect towards fraudulent financial statement

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FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2018.141.299 ◽

2018 ◽

Vol 14 (1) ◽

pp. 53

Author(s):

Rowland Bismark Fernando Pasaribu ◽

Angrit Kharisma

Keyword(s):

Earnings Management ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Manufacturing Companies ◽

Statistical Data Analysis ◽

Financial Statement Fraud ◽

Monitoring Change

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by CPA. Detecting of fraudulent financial statement in this research uses a proxy earnings management. The population of this research is the manufacturing companies listed on Indonesia Stock Exchange in 2008 - 2016. Statistical data analysis method used is linear regression. The result of this research indicate that the nature of indutry influence the financial statement fraud. Meanwhile, the external pressure, financila stability, ineffective monitoring and change in auditor has no significant impact on financial statement fraud.Keywords: Financial statement fraud, external pressure, nature of industry, financial stability, ineffective monitoring, change in auditor, earnings management. ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas dari fraud triangle dalam mendeteksi kecurangan laporan keuangan. Variabel-variabel dari fraud triangle adalah external pressure yang diproksikan dengan LEV, financial stability yang diproksikan dengan ACHANGE, nature of industry yang diproksikan dengan RECEIVABLE, ineffective monitoring yang diproksikan dengan BDOUT dan chabnge in auditor yang diproksikan dengan CPA. Pendeteksian kecurangan laporan keuangan dalam penelitian ini menggunakan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2008-2016. Metode analisis data statistik yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya nature of industry yang berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, external pressure, financial stabiliy, ineffective monitoring dan change in auditor tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Kata Kunci: Kecurangan laporan keuangan, tekanan eksternal, sifat industri, stabilitas keuangan, pemantauan tidak efektif, perubahan auditor, manajemen laba.

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Analisa teori fraud pentagon sebagai pendeteksi kecurangan pada laporan keuangan

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v22i3.1788 ◽

2020 ◽

Vol 22 (3) ◽

Author(s):

Ananda Putra Nindhita Aulia Haqq ◽

Gideon Setyo Budiwitjaksono

Keyword(s):

Financial Performance ◽

Financial Reporting ◽

Internal Control ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Political Connection ◽

Fraudulent Financial Reporting ◽

Auditor Change ◽

Report Data

Financial statements are the results of financial reporting that can describe the results of an entity’s financial performance for a period. In other hand, it can cause managers in an entity to fraudulent financial reporting because they want to describe good financial performance. This proves that fraudu-lent financial reporting cases in Indonesia are a matter of weak internal control in an entity. This study aims to test fraud pentagon theory in de-tecting fraudulent financial reporting. The object of this research is testing on financial target, financial stability, external pressure, ineffective moni-toring, nature of industry, change in auditor, change in director, frequent number of CEO, political connection and company existence against fraud-ulent financial reporting of companies classified in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period 2015-2017. This study uses 78 annual report data taken with proportional random sampling based on the number of proportions in each sector of the company. Data analysis using multiple regression analysis. The results of this study indicate that financial stability and frequent number of CEO can be used to detect fraudulent financial reporting. While, financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director, political connection and company existence cannot be used to de-tect fraudulent financial reporting.

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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 ◽

10.23917/reaksi.v3i2.6645 ◽

2018 ◽

Vol 3 (2) ◽

pp. 91-106

Author(s):

Erma Setiawati ◽

Ratih Mar Baningrum

Keyword(s):

Financial Reporting ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Variable Pressure ◽

Fraud Triangle ◽

Fraudulent Financial Reporting ◽

Auditor Change ◽

External Auditor

This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23 for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.

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