Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dimoderasi Komite Audit

Vina Artha Aulia, Junaidi Junaidi, Irma Hidayati

Abstract


The research aims to find out whether there are factors of Fraud Pentagon that could influence the occurrence of fraudulent financial statements with the audit committee as a moderation variable. As for the factors that will be tested in this research are from the Fraud Pentagon theory that consists of pressure, opportunity, rationalization, capability and arrogance. The sampling method used purposive sampling and obtained 51 companies with 153 annual reports. The data used in this study are secondary data from the annual financial reports of companies in the infrastructure, transportation, and utilities sectors for the period 2020-2021, obtained from the BEI website and the company's official website. The test results showed that the variables of pressure, opportunity, rationalization, capability, and arrogance have a significant influence on fraudulent financial statements. Just as the audit committees can only weaken the influence of pressure and arrogance, then the audit committees can strengthen the impact of opportunity, rationalization, and capability.

Keywords: Fraud pentagon, audit committee, financial statement fraud.


Full Text:

PDF

References


Association Of Certified Fraud Examiners. 2022. Report To The Nation On Occupational Fraud And Abuse.

Albrecht, S.W., C. O. Albrecht., C. C. Albrecht, & M. F. Zimbelman. 2011. Fraud Examination Fourth Edition. New York: South-Western Cengage Learning.

Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scored. Jurnal Aset (Akuntansi Riset), 9(1), 101. Https://Doi.Org/10.17509/Jaset.V9i1.5259

Badan Pengawas Pasar Modal Dan Lembaga Keuangan. 2012. Bapepam No. Kep643/Bl/2012

Bayagub, A., Zulfa, K., & Mustoffa, A. F. (2018). Analisis Elemen-Elemen Fraud Pentagon Sebagai Determinan Fraudulent Finanacial Reporting. 2(1).

Cohen, J., Y. Ding, C. Lesage, & H. Stolowy. 2010. Corporate Fraud and Manager’s Behavior: Evidence from the Press. Journal of Business Ethics. Vol. 95 pp. 271-315

Dewi, K., & Anisykurlillah, I. (2021). Analysis Of The Effect Of Fraud Pentagon Factors On Fraudulent Financial Statement With Audit Committee As Moderating Variable. Accounting Analysis Journal, 10(1), 39–46. Https://Doi.Org/10.15294/Aaj.V10i1.44520

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory Or Agency Theory: Ceo Governance And Shareholder Returns. Australian Journal Of Management, 16(1), 49–64. Https://Doi.Org/10.1177/031289629101600103

Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan Laporan Keuangan. Ekbis: Jurnal Ekonomi Dan Bisnis, 2(1), 1. Https://Doi.Org/10.14421/Ekbis.2018.2.1.1060

Indriani, P. (N.D.). (2017). Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan I-Finance: A Research Journal On Islamic Finance. Retrieved December 5, 2023, From Http://Jurnal.Radenfatah.Ac.Id/Index.Php/I-Finance/Article/View/1690

Jensen, M. C. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure.

Kamila, Tasya F. & Aina Zahra Parinduri. (2023). Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(1), 1407–1416. Https://Doi.Org/10.25105/Jet.V3i1.16090

Luhri, A. S. R. N., Mashuri, A. A. S., Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok, Ermaya, H. N. L., & Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok. (2021). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(1), 15–30. Https://Doi.Org/10.35912/Jakman.V3i1.481

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 The Indonesia Stock Exchange Year 2012 To 2014.

Mardiani, S., Sukarmanto, E., & Maemunah, M. (2017). Pengaruh Fraud Diamond Terhadap Pendeteksian Financial Statement Fraud dengan Komite Audit Sebagai Variabel Moderasi. Prosiding Akuntansi, 3(2), 476–484.

Marks, J.T. (2014). Playing Offense In A High-Risk Environment. Crowe Horwath, 94(8),14.Retrieved From Http://0-Search.Ebscohost.Com.Wam.City.Ac.Uk/ Login.Aspx?Direct=True&Db=Bth&An=44618947&Site=Ehost- Live

Mintara, M. B. M., & Hapsari, A. N. S. (2021). Pendeteksian Kecurangan PelaporanKeuangan Melalui Fraud Pentagon Framework. Perspektif Akuntansi, 4(1), 35–58. https://doi.org/10.24246/persi.v4i1.p35-58

Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam ,Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 61–72.

Nor Aini Aprilia, S. R., & Furqani, A. (2021). Deteksi Kecurangan Laporan Keuangan Dengan Metode Fraud Diamond Pada Perusahaan Jasa. Journal of Accounting and Financial Issue (JAFIS), 2(2), 1–11. https://doi.org/10.24929/jafis.v2i2.1661

Oktaviany, F. & Reskino. (2023). Financial Statement Fraud: Pengujian Fraud Hexagon Dengan Moderasi Audit Committee. Jurnal Bisnis dan Akuntansi, 25(1), 91–118. https://doi.org/10.34208/jba.v25i1.1799

Rifaldi, A., & Indrabudiman, A. (2022). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi. 7(11).

Santoso, N. T. & Surenggono. (2018). Predicting Financial Statement Fraud With Fraud Diamond Model Of Manufacturing Companies Listed In Indonesia. In R. Said, N. Z. Mohd Sidek, Z. Azhar, & K. Anuar Kamarudin (Eds.), State-Of-The-Art Theories And Empirical Evidence (Pp. 151–163). Springer.

Https://Doi.Org/10.1007/978-981-10-6926-0_9

Sawaka K., I. G. N. H. (2020). Fraud Pentagon Theory In Detecting Financial Perception Of Financial Reporting With Good Corporate Governance As Moderator Variable. International Research Journal of Management, IT and Social Sciences. https://doi.org/10.21744/irjmis.v7n1.824

Septriani, Y. (N.D.). (2018) Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Pentagon.

Sihombing, K. S. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Diponegoro Journal Of Accounting, 2(2), 5, 29, 55, 68, 79, 81 .

Skousen, C. J., Smith, K. R., Wright, C. J., & Chair, L. G. C. (N.D.). (2009) Detecting And Predicting Financial Statement Fraud: The Effectiveness Of The Fraud Triangle And Sas No. 99. 99.

Utomo, L. P. (2018). Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle". Jurnal Akuntansi Dan Pajak, 19(1), 77–88.

Wicaksono, G. S., & Chariri, A. (N.D.). Mekanisme Corporate Governance Dan Kemungkinan Kecurangan Dalam Pelaporan Keuangan.

Wolfe, D., & Hermanson, D. (2004). The Fraud Diamond: Considering The Four Elements Of Fraud Faculty And Research Publications. Https://Digitalcommons.Kennesaw.Edu/ Facpubs/1537

Zakkiyah, A., Amin, M., & Anwar, S. A. (2021). Analisis Pengaruh Fruad Triangle Terhadap Kecurangan Laporan Keuangan (Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2019). 10(10).


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License