Kecurangan Laporan Keuangan Dalam Perspektif Fraud Triangle

Indira Shinta Dewi

doi:10.54964/liabilitas.v6i2.76

Kecurangan Laporan Keuangan Dalam Perspektif Fraud Triangle

Jurnal Liabilitas ◽

10.54964/liabilitas.v6i2.76 ◽

2021 ◽

Vol 6 (2) ◽

pp. 16-27

Author(s):

Indira Shinta Dewi

Keyword(s):

Organizational Structure ◽

Fraud Triangle ◽

Purposive Sampling ◽

Variable Nature

Memperoleh bukti empiris bagaimana pengaruh kecurangan laporan keuangan dalam persepektif fraud tringle menggunakan model Beneish, merupakan tujuan dari penelitian ini. Variabel penelitian berupa segitiga penipuan yaitu indicator Tekanan, Peluang, dan Rasionalisasi, diukur dengan proksi masing-masing Bursa Efek Indonesia dengan sector manufaktur tahun 2018-2020 menjadi sampel penelitian. Sampel penilitian sebanyak 88 laporan keuangan dengan metode penarikan sample secara purposive sampling. Regresi logistik sebagai analisis data . Hasil penelitian hanya variable Nature of Industry yang mempunyai pengaruh terhadap kecurangan laporan keuangan. Organizational Structure,Ineffective Monitoring.Organizational Structure, Ineffective Monitoring, Rationalization tidak berpengaruh terhadap kecurangan laporan keuangan.

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PENDETEKSIAN PENIPUAN LAPORAN KEUANGAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MODERATING DENGAN MENGGUNAKAN FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2018

PROSIDING SEMINAR NASIONAL CENDEKIAWAN ◽

10.25105/semnas.v0i0.5820 ◽

2019 ◽

pp. 2

Author(s):

Trianawati Trianawati

Keyword(s):

Earning Management ◽

Fraud Triangle ◽

Purposive Sampling ◽

Real Earning ◽

Financial Need ◽

Total Accrual

Penulisan ini bertujuan untuk membuktikan secara empiris pengaruh unsur fraud triangle (pressure, opportunity dan rationalization) dalam penipuan laporan keuangan yakni praktik real earning management pada perusahaan manufaktur di bursa efek indonesia tahun 2016-2018. Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah 162 perusahaan manufaktur di bursa efek indonesia. Pemilihan sampel dengan menggunakan purposive sampling yang terbatas pada individu spesifik dengan kriteria tertentu untuk memenuhi kebutuhan penelitian (Sekaran dan Bougie, 2013). Hasil penelitian ini menunjukan bahwa kepemilikan saham orang dalam (personal financial need) dan Total Accrual to Asset (rationalization) pada perusahaan memiliki banyak kesempatan memanipulasi laporan keuangan. Sedangkan perubahan saldo piutang (nature of industry) tidak memiliki pengaruh terhadap kecurangan laporan keuangan pada praktik real earning management.

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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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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012- 2015”

Jurnal Ilmiah Akuntansi dan Finansial Indonesia ◽

10.31629/jiafi.v1i1.1236 ◽

2017 ◽

Vol 1 (1) ◽

pp. 23-36

Author(s):

Muhammad Saiful, H. Achmad Uzaimi, Asri Eka Ratih

Keyword(s):

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Leverage ◽

Purposive Sampling

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi implikasinya terhadap kecurangan laporan keuangan. Tahap regresi linier berganda untuk menguji pengaruh analisis faktor-faktor yang mempengaruhi kecurangan laporan keuangan. Populasi penelitian ini adalah laporan keuangan berbagai perusahaan industri yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan 13 sampel pada tahun 20122015. Hasil penelitian ini menunjukkan bahwa pada model regresi pertama menunjukkan variabel tekanan yaitu financial leverage, financial target, dan capital berpengaruh terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan adalah stabilitas keuangan, variabel peluang adalah sifat industri, dan pemantauan yang efektif, variabel rasionalisasi adalah audit opini tidak mempengaruhi kecurangan laporan keuangan perusahaan.

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HUBUNGAN ANTARA FAKTOR-FAKTOR DESAIN ORGANISASIONAL DENGAN PENGGUNAAN INFORMASI NON AKUNTANSI UNTUK PENILAIAN KINERJA MANAJER

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2004.v8.i3.2284 ◽

2017 ◽

Vol 8 (3) ◽

pp. 363

Author(s):

Titik Mildawati

Keyword(s):

Organizational Structure ◽

Organizational Design ◽

Mail Survey ◽

Organization Structure ◽

Manufacturing Firms ◽

Purposive Sampling ◽

Measurement Systems ◽

Statistic Method ◽

Design Factors

This study examines the relation of organizational design factors; organizational structure and liasion device on the use of non accounting in.formation measurement systems. Data was selected using purposive sampling. Data was collected through mail survey from 479 .functional managers on 306 manufacturing firms in Indonesian Manufacturer Industries [)irectory 2000. The statistic method used to test the hypothesis is regression analysis.Empirica l results indicated that the use of non accounting in.formation measurement systems was increased in thosefirm with organic organization structure and organization with liasion device.

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Deteksi Fraud Financial Statement Menggunakan Model Fraud Pentagon Pada Perusahaan Yang Terdaftar di JII Tahun 2016-2018

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2566 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Ahmad Naufal Fadhlurrahman

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Technique ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Report ◽

Purposive Sampling ◽

The Stability

This study aims to analyze the proxies that are considered to be able to detect financial statement fraud with the pentagon fraud model. This model is a development of the fraud triangle and fraud diamond models by adding arrogance elements to complement the previous four existing elements, namely pressure, opportunity, rationalization, and competence. The population used in the study are companies listed on the 2016-2018 Jakarta Islamic Index (JII). Company samples obtained using purposive sampling technique are 14 companies and tested using multiple regression analysis. The results obtained from this study indicate that the stability proxied by changes in total assets and changes in directors as a proxy of the competency element has an influence in predicting financial statement fraud, while the opportunity, rationalization and arrogance elements do not affect financial report fraud. It is hoped that this research can be developed by extending the research years and proxies that represent each element of this model.

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ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2018.v07.i01.p09 ◽

2018 ◽

pp. 251

Author(s):

I Gusti Putu Oka Surya Utama ◽

I Wayan Ramantha ◽

I Dewa Nyoman Badera

Keyword(s):

Organizational Structure ◽

Financial Reporting ◽

Financial Stability ◽

Stock Exchange ◽

Sampling Technique ◽

External Pressure ◽

Fraud Triangle ◽

Fraudulent Financial Reporting ◽

Financial Need ◽

Positive Effect

The reduction of financial reporting information’s quality is caused by management fraud behavior by manipulate the financial reporting in order to looks good. This research aims to obtain empirical evidence the effect of fraud triangle factors are financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, and auditor switching to fraudulent financial reporting in nonfinancial companies which listed in Indonesia Stock Exchange period 2012-2014. The sample determined by utilizing purposive sampling technique, therefore as many as 156 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that pressure element these are financial stability, external pressure, and personal financial need has a positive effect to fraudulent financial reporting. Opportunity element these are organizational structure has a negative effect to fraudulent financial reporting. Rationalization element, auditors switching has a positive effect to fraudulent financial reporting. Meanwhile financial targets, nature of industry, and ineffective monitoring have no effect.

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Asset Management Competencies and Organizational Structure on the Effectiveness of Village Asset Management

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.34.23896 ◽

2018 ◽

Vol 7 (4.34) ◽

pp. 227

Author(s):

Rima Rachmawati ◽

Ferry Mulyawan ◽

Remon Gunanta ◽

Daniel Nababan

Keyword(s):

Organizational Structure ◽

Asset Management ◽

Management Competencies ◽

Purposive Sampling ◽

Proof Of Ownership ◽

The Republic ◽

The City

The purpose of this study is to determine the effect of asset management competence with the effectiveness of village asset management. The research was conducted on the existing village in the city of Bandung with the technique of purposive sampling. The result of this research concludes that asset management competence influence the effectiveness of asset management of village with the variability of effectivity of asset management of village formed by competence of asset management equal to 27,9% and increase after organizational structure as variable the moderate both competence relation to effectively of asset management of village. Description analysis concludes that there are still obstacles in managing village assets such as that there is no accurate recording and documentation of assets so that they are controlled by other parties because the low proof of ownership and report does not reflect accountability. It is that causes Audit Board of the Republic of Indonesia to provide a Fair Exception Opinion.

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