PENGARUH ELEMEN FRAUD TRIANGLE TERHADAP TINDAK KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)
DOI:
https://doi.org/10.69714/x7n4d936Keywords:
Fraud Triangle, Financial Statement Fraud, Beneish M-ScoreAbstract
This study aims to examine the influence of the Fraud Triangle elements on the condition of financial statements. Specifically, this study examines the fraud triangle theory, which is represented by financial stability, industry characteristics, and total accruals to total assets This study uses M-Score Model to proxy the condition of financial statements. The study population consists of all non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Purposive sampling was applied as the sampling method, resulting in a total of 18 companies as the research sample. The data used secondary data. The data used are secondary data. A quantitative approach and logistic regression analysis were used in hypothesis testing with SPSS software. The results show that the rationalization variable has a positive effect on conditions in financial statements. Meanwhile, the financial stability and industry characteristics variables do not have a positive effect on financial statement conditions.
References
AICPA. (2018). Consideration of Fraud in a Financial Statement Audit. Audit and Accounting Guide, 1(82), 785–793. https://doi.org/10.1002/9781119529088.app7
Association of Certified Fraud Examiners. (2022). Occupational Fraud 2022: A Report To The Nations. Association of Certified Fraud Examiners, 1–96
Association of Certified Fraud Examiners Indonesia. (2019). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296
Boermawan, G., & Arfianti, R. I. (2022). Pengaruh Fraud Triangle Terhadap Kecurangan Pelaporan Keuangan Dengan Beneish M-Score Model. Journal Of Applied Managerial Accounting, 6(2), 173–186. https://doi.org/10.30871/jama.v6i2.4009
CNBC Indonesia. (2019). Laporan Keuangan Dipertanyakan, Ini Respons Manajemen Garuda. https://www.cnbcindonesia.com/market/20190424184656-17-68672/laporan-keuangan-dipertanyakan-ini-respons-manajemen-garuda
CNBC Indonesia. (2021). Deretan Skandal Lapkeu di Pasar Saham RI, Indofarma-Hanson! CNBC Indonesia. https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. https://archive.org/details/otherpe_cre_1973_00_6548/page/n13/mode/2up?view=theater&q=OPPORTUNITY
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 4, 305–360. http://ssrn.com/abstract=94043Electroniccopyavailableat:http://ssrn.com/abstract=94043http://hupress.harvard.edu/catalog/JENTHF.html
Kuang, T. M., & Natalia, E. (2023). Pengujian Fraud Triangle Theory Dalam Menjelaskan Kecurangan Laporan Keuangan Menggunakan Beneish M-Score. Owner, 7(2), 1752–1764. https://doi.org/10.33395/owner.v7i2.1296
M. Iswahyudi, P. E. S. (2020). Sebuah Analisa Fraud Triangle ’Determinan Fraud Laporan Keuangan Perusahaan Plat Merah.
Meri Kristianti, C. M. (2021). Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score. 16(1), 1–23.
Ramdany, R., Harmenawati, R., & Samukri, S. (2021). Measuring The Level Of Fraud On Financial Statements: Model Of Fraud Triangle (Case Studies on Companies Listed on the Indonesia Stock Exchange in 2014-2018). Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 11(1), 133–149. https://doi.org/10.37932/j.e.v11i1.253
Sabatian, Z., & Hutabarat, F. M. (2020). the Effect of Fraud Triangle in Detecting Financial Statement Fraud. Jurnal Akuntansi. https://doi.org/10.33369/j.akuntansi.10.3.231-244
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. In M. Hirschey, K. John, & A. K. Makhija (Eds.), Corporate Governance and Firm Performance (Vol. 13, pp. 53–81). Emerald Group Publishing Limited. https://doi.org/10.1108/S1569-3732(2009)0000013005
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant’, The CPA Journal, 74(12), pp. 38–42. doi: DOI:raud Diamond : Considering the Four ElemWolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
