Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016)

Sri Rahmayuni - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study to analyze and provide empirical evidence about the effect of fraud diamond in detecting financial statement fraud on manufactured companies listed on the Indonesia Stock Exchange 2013-2016, with a sample of research totaling 48 companies using purposive sampling. In this study, financial statement fraud is measured using the earnings management and fraud diamond using the proxied which are  financial stability, external pressure, financial targets, nature of industry, change in auditor, and capability. Hypothesis testing was conducted using multiple linear regression with Eviews8. This study does not prove that variables of  financial stability, external pressure, financial targets, nature of industry, change in auditor, and capability has an influence on the financial statement fraud.

Keyword : financial statement fraud, fraud diamond


Full Text:

PDF

References


AICPA. 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standard No. 99. AICPA. New York.

Albrecht, C., C. Turnbull, Y. Zang, and C.J. Skousen. 2010. The Relationship Between South Korean Chaebols and Fraud. “Management Research Review, Vol. 33, No.

Arens, A., dan Loebbecke, J. 2003. Auditing Pendekatan Terpadu. Jakarta: Salemba Empat

Brennan, Niamh & Mc. Grath. 2007. “Financial Statement Fraud Some Lesson From US and Europe An Case Studies. Journal Australia Accounting Review. Volume 17 No. 2 and No.42.

Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99, Skousen et al. 2009. Journal of Corporate Governance and Firm Performance. Vol. 13

Dechow, P.M., Sloan, R.G., Sweeney, A. 1995. Detecting Earnings Management. The Accounting Review. Volume 70.

Dunn, P. 2004 “The Impact of Insider Power on Fraudulent Financial Reporting”, Journal of Management, Vol. 30, No. 3.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Edisi Ketujuh. Badan Penerbit Universitas Diponegoro, Semarang.

Gujarati, Damodar. N. 2007. Ekonometrika Dasar (Zain Sumarno Terjemahan). Jakarta: Erlangga

Halim, et al. 2005. Pengaruh Manajemen Laba pada Tingkat Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk dalam Indeks LQ. Simposium Nasional Akuntansi ke-X. Makasar

Haryono, Mukhlis Eko. 2017. Analisis Fraud Triangle dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2012-2014). Skripsi: Universitas Diponegoro

Ikatan Akuntan Indonesia. 2009. Pernyataan Standar Akuntansi Keuangan (PSAK). Jakarta: Ikatan Akuntan Indonesia

Intal, Tinna & Linh Thuy Do. 2002. Financial Statement Fraud-Recognition of Revenue and the Auditor’s Respondbilility for Detecting Financial Statement Fraud. Accounting and Finance Master Thesis. Goteborg University.

Jensen, M. C dan W.H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure, Journal of Financial Economics 3.

Jones, J. J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research 29 (2)

Kieso, Donald E, Jerry J. Weygandt, Terry D. Warfield. 2011. Intermediate Accounting. Edisi 14 John Wiley and Sons, Inc.

Koroy, Tri Ramaraya. 2008. Pendeteksian Kecurangan (Fraud) Laporan Keuangan Oleh Auditor Eksternal. Jurnal Akuntansi dan Keuangan. Vol. 10, No. 01. Surabaya.

Kusumardhani, Prisca. Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI Skripsi: Universitas Negeri Surabaya

Lou, Y.I dan Wang, M.L. 2009. Fraud Risk Factor of the Fraud Triangle Assesing the Likelihood of Fraudulent Financial Reporting. Journal of Business and Economic Research. Vol.7 (2)

Nguyen, Khanh. 2008. Financial Statement Fraud : Motives, Methodes, Cases, and Detection. Florida

Norbarani, L. 2012. Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle Yang Diadopsi Dalam Sas No.99. Skripsi: Universitas Diponegoro

Putriasih, Ketut. 2016. Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016). Skripsi: Universitas Pendidikan Ganesha

Ratmono, Avrie, dan Purwanto. Dapatkah Fraud Triangle Menjelaskan Kecurangan dalam Laporan Keuangan?. Simposium Nasional Akuntansi XVII. Mataram, Lombok

Rahmanti, M.M. 2013. Pendeteksian Kecurangan laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang. Skripsi: Universitas Diponegoro.

Ruankaew, Thanasak. 2016. Beyond The Fraud Diamond. International Journal of Bussiness Management and Economic Research.Vol. 7

Sadeli, H. Lili M. 2002. Dasar-dasar Akuntansi. Cetakan kelima. Jakarta: PT. Bumi Aksara.

Scott, William. R. 2015. Financial Accounting Theory, Seventh Edition. Prectice Hall Canada Inc. Scarborough, Ontario.

Sihombing, Kennedy Samuel. 2014. Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012). Skripsi: Universitas Diponegoro

Skousen, J.C., Wright, J.C., Smith Kevin, R. 2009. Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99. Corporate and Firm Performance Advances in Financial Economics, Vol. 13

Srimindarti, Cecilia. 2006. Opini Audit dan Pergantian Auditor: Kajian Berdasarkan Resiko, Kemampuan Perusahaan, dan Kinerja Auditor. Fokus Ekonomi, Vol. 5 No.1

Sukirman dan Maylia Pramono Sari. 2013. Model Deteksi Kecurangan berbasis Fraud Triangle (Studi Kasus Pada Perusahaan Publik di Indonesia), Jurnal Akuntansi dan Auditing, Volume 9. No.2.

Summers, S, & Sweeney, J. 1998. Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. The Accounting Review. Volume 73 No. 1.

Tiffani, M. 2012. Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Skripsi: Universitas Islam Indonesia

Tuanakotta, Theodorus M. 2010. Akuntansi Forensik dan Audit Investigatif. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia. Jakarta

Wolf, D.T. dan Hermanson, D.R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. The Certified Public Accountants (CPA) Journal