Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle”

Authors

  • Langgeng Prayitno Utomo STIE PGRI DEWANTARA JOMBANG, Indonesia

Keywords:

Financial Statement Fraud, Pressure, Opportunity, Rational

Abstract

This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational

Author Biography

Langgeng Prayitno Utomo, STIE PGRI DEWANTARA JOMBANG

PROGRAM STUDI AKUNTANSI STIE PGRI DEWANTARA JOMBANG

References

American Institute of Certified Public Accountants (AICPA). (2002). Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.

Ardiyani, S., & Utaminingsih, N. S. (2015). Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle. Accounting Analysis Journal, 4(1).Indonesia, 19(2), 112-125.

Choo, F., & Tan, K. (2007, June). An “American Dream†theory of corporate executive Fraud. In Accounting forum (Vol. 31, No. 2, pp. 203-215). Elsevier.

Diany, Y. A., & Ratmono, D. (2014). Deter-minan kecurangan laporan keuangan: pengujian teori fraud triangle (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555-579.

Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252.

Kassem, R., & Higson, A. (2012). The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191.

Lou, Y. I., & Wang, M. L. (2011). Fraud risk factor of the fraud triangle assessing the likelihood of fraudulent financial reporting. Journal of Business & Economics Research (JBER), 7(2).

Megakarina, N., Djaddang, S., & Lysandra, S. (2016). Pengujian perbedaan deteksi kecurangan berbasis fraud triangle: study kantor akuntan publik di jakarta. Jurnal manajemen uika, 7(1), 35-46.

Najah, A. F. (2013). Faktor-faktor yang mempengaruhi fraud: persepsi pegawai Dinas Provinsi DIY. Accounting Analysis Journal, 2(3).

Pamungkas, I. D., Ghozali, I., & Achmad, T. (2018). A pilot study of corporate governance and accounting fraud: The fraud diamond model. Journal of Business and Retail Management Research, 12(2).

Priantara, D. (2013). Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.

Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis fraud diamond dalam mendeteksi financial statement fraud: studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012 (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

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 Corporate Governance and Firm Performance (pp. 53-81). Emerald Group Publishing Limited.

Tiffani, L., & Marfuah, M. (2015). Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Jurnal Akuntansi dan Auditing.

Tuanakotta, T. M. (2007). Akuntansi forensik dan audit investigatif. Jakarta: Fakultas Ekonomi Universitas Indonesia.

Utomo, L. P. (2015). Pengaruh Postur Motivasi Atas Cara Pandang Wajib Pajak Kepada Fiskus Terhadap Kepatuhan Pembayaran Pajak Orang Pribadi. Eksis: Jurnal Riset Ekonomi dan Bisnis, 10 (2).

Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud: Pengujian dengan fraud diamond. Jurnal Akuntansi dan Auditing Indonesia, 21(1), 49-60.

Downloads

Published

2018-07-31

How to Cite

Utomo, L. P. (2018). Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle”. Jurnal Akuntansi Dan Pajak, 19(01), 77–88. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/241

Issue

Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

<< < 22 23 24 25 26 27 

You may also start an advanced similarity search for this article.