Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan

Widyaningsih Azizah, Yetty Murni, Revina Resty Utami

Abstract


This study aims to determine the effect of financial target, ineffective monitoring, auditors change, and directors change on financial statement fraud which is proxied by earnings management. The proxied of each variables are return on asset (ROA), ratio of independent board of commissioners, and dummy variables for auditor change and director change. The data is secondary data. The population is manufacturing companies sector consumer goods industry listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. The research sample consisted of 28 companies using purposive sampling. Hypothesis testing used multiple linear analysis by using of Eviews10 software application. The results of this study indicate that financial target and auditor change had a significant positive effect on financial statement fraud, while ineffective monitoring and director change had no effect on financial statement fraud.

Keywords


Financial Statement Fraud, Fraud Diamond, Consumer Goods Industry

Full Text:

PDF

References


ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Jakarta : ACFE Indonesia Chapter.

Amyulianthy, R., Azizah, W., & Satria, I. (2020). Islamic Social Reporting in Shariah Banks in Indonesia. Review of Integrative Business and Economics Research, 9(1), 171–182. http://buscompress.com/riber-9-s1.html

Annisya, M., & Asmaranti, Y. (2016). Pendeteksian Kecurang Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi. 23(1).

Aprilia, R., Hardi, H., & Al-Azhar, A. (2017). Pengaruh Financial Stability, Personal Financial Need, Ineffective Monitoring, Change in Auditor Dan Change in Director Terhadap Financial Statement Fraud Dalam Perspektif Fraud Diamond (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek. Doctoral dissertation. Riau University.

Azizah, W. (2017a). Opportunistic Perspective off Accrual And Real Earnings Management in Indonesia. IOSR Journal of Business and Management, 19(11), 1–05. https://doi.org/10.9790/487X-1911070105

Azizah, W. (2017b). Trend and Tradeoff Between Accrual Earnings Management And Real Earnings Management in Indonesia. Media Riset Akuntansi, Auditing & Informasi, 17(2), 159–172. https://doi.org/10.25105/mraai.v17i2.2079

Azizah, W. (2021). Covid-19 in Indonesia: Analysis of Differences Earnings Management in the First Quarter. Jurnal Akuntansi, 11(1), 23–32. https://doi.org/10.33369/j.akuntansi.11.1.23-32

Azizah, W., Bantasyam, S., & Sinaga, L. (2020). Indonesia ’ s LQ45 Index : Tax Discount Facility and Earnings Management. IOSR Journal of Business and Management (IOSR-JBM), 22(8), 27–31. https://doi.org/10.9790/487X-2208032731

Azizah, W., Wahyoeni, S. I., & Zoebaedi, F. (2021). Covid-19 and Accrual Earnings Management In Indonesia in the Second Quarter. International Journal of Business and Management Invention (IJBMI), 10(9), 33–39. https://doi.org/10.35629/8028-1009013339

Azizah, W., Zoebaedi, F., Bantasyam, S., & Rizky Oktaviani, Y. (2019). Earnings Management in Indonesia: Are Women Always Under? IOSR Journal of Business and Management, 21(11), 42–46. https://doi.org/10.9790/487X-2111014246

Azizah, W., Zoebaedi, F., & Yatim, M. R. (2020). Income Smoothing : Does Firm Size Matter in Indonesia ? IOSR Journal of Business and Management (IOSR-JBM), 22(11), 21–23. https://doi.org/10.9790/487X-2211042123

Cressey , D . R . ( 1953 ). Other People’s Money: A Study in the Social Psychology of Embezzlement. Glencoe: The Free Press. Diakses : 3 Oktober, 2020.

Hartomo, Giri. (2019). Kronologi Kasus Laporan Keuangan Garuda Indonesia hingga kena Sanksi. Https://economy.okezone.com/read/2019/06/28/320/2072245/kronologi-kasus-laporan-keuangan-garuda-indonesia-hingga-kena-sanksi?page=3. Diakses : 2 Oktober, 2020.

Indarto, S. L., dan Ghozali, I. (2016). Fraud Diamond: Detection Analysis on The Fraudulent Financial Reporting. Risk Governance & Control: Financial Markets & Institutions. 6(4), 116–123.

Iqbal, M., dan Murtanto. (2016). Analisa pengaruh faktor-faktor fraud triangle terhadap kecurangan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia. In Seminar Nasional Cendekiawan. Vol. 17, pp. 17-20.

Maghfirah, N., Ardiyani, K., & Syafnita. (2015). Analisis Pengaruh Financial Stability, Personal Financial Need, External Pressure, Dan Ineffective Monitoring Pada Financial Statement Fraud Dalam Perspektif Fraud. Jurnal Ekonomi dan Bisnis.

Majid, M., Lysandra, S., Masri, I., & Azizah, W. (2020). Pengaruh Kecakapan Manajerial Terhadap Manajemen Laba Akrual dan Riil. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 16(1), 70–84. https://doi.org/https://doi.org/10.31599/jiam.v16i1.115

Manurung, D. T., & Hadian, N. (2013). Detection fraud of financial statement with fraud triangle. 23rd International Business Research Conference, World Business Institute.

Manurung, D. T. H., & Hadian, N. (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. International Conference on Accounting Studies (ICAS). (August), 280–286.

Muhyidin, J., Ambarwati, S., & Azizah, W. (2021). Faktor yang mempengaruhi nilai perusahaan sektor industri dasar dan kimia. RELEVAN, 2(November), 49–61. http://journal.univpancasila.ac.id/index.php/RELEVAN/article/view/2822/1541

Natanael, I. D., Murni, Y., & Azizah, W. (2021). Pengaruh Corporate Social Responsibility , Komite Audit , Leverage , Dan Return of Asset Terhadap Tax Avoidance . JIAP, 1(September), 77–93. http://journal.univpancasila.ac.id/index.php/JIAP/article/view/2140/1443

Nugraheni, N. K., & Triatmoko, H. (2017). Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Diamond Fraud Theory (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal Akuntansi dan Auditing. 14(2), 118-143.

Norbarani, L., & Rahardjo, S. N. (2012). Pendeteksian kecurangan laporan Keuangan dengan analisis fraud Triangle yang diadopsi dalam sas no. 99. Doctoral Dissertation.

Putriasih, K., Herawati, N. T., AK, S., & Wahyuni, M. A. (2016). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha. 6(3).

Prasetyo, Y., Amyulianthy, R., & Azizah, W. (2021). Pengaruh Pengungkapan Islamic Social Reporting Dan Corporate Governance Terhadap Accruals Earning Management Pada Perbankan Syariah Di Indonesia. Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 2(1), 1–16. http://103.88.229.8/index.php/al-mal/article/view/21-01-2021

Rezaee, Z. (2002) . Financial Statement Fraud: Prevention and Detection. New York: John Wiley & Sons, Inc. http://eprints.undip.ac.id/35524/1/Jurnal_Listiana.pdf. Diakses : 12 Oktober, 2020.

Romantis, O., Heriansyah, K., & Azizah, W. (2020). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba yang Dimoderasi Oleh Penurunan Tarif Pajak (Diskon Pajak). Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 16(1), 85–95. https://doi.org/https://doi.org/10.31599/jiam.v16i1.116

Santoso, Nanda. (2015). Mengkaji Pendeteksian Financial Statement Fraud Melalui Pendekatan Faktor Pressure, Opportunity, Rationalization dan Capability Dalam Perspektif Analisis Fraud Diamond. Skripsi. Surabaya : Fakultas Ekonomi, Universitas Wijaya Kusuma.

Sari, S. T., DP, E. N., & Rusli, R. (2016). Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar di Bursa. Doctoral dissertation. Riau University.

Scott,William R. (2015). Financial Accounting Theory. Seventh Edition, Toronto, Ontario : Perason Education Canada Inc.

Sihombing, Kennedy Samuel., & Rahardjo. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Study Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI. Fakultas Ekonomi dan Bisnis. Jurnal Universitas Diponegoro.

Standar Profesional Akuntan Publik. 2016. Pernyataan Standar Auditing.

Susanti, Yayuk Andri. (2014). Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Skripsi. Surabaya : Program Sarjana Universitas Airlangga.

Sulistyanto, H. Sri. (2008). Manajemen Laba, Teori dan Model Empiris. Jakarta: Grasindo.

Suryani, I. C. (2019). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016–2018. In Prosiding Seminar Nasional Cendekiawan. pp. 2-12.

Tessa, G. C., & Harto, P. (2016). Fraudulent financial reporting: Pengujian teori Fraud Pentagon pada sektor keuangan dan perbankan di Indonesia. Doctoral Dissertation.

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 Indonesia. 19(2), 112-125.

Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal. 74(12), 38–42.

Zimbelman. (2014). Akuntansi Forensik. Jakarta: Salemba Empat.

Zulfiati, L. 2013. Manajemen Laba, Relevansi Nilai Informasi Akuntansi, dan Siklus Hidup Perusahaan. Simposium Nasional Akuntansi XVI.




DOI: https://doi.org/10.36262/widyakala.v9i2.572

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY

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


Redaksi Jurnal Widyakala
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M)
Universitas Pembangunan Jaya
Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Ciputat, 15413
Telp : 021-7455555 ext 1311
widyakala.journal@upj.ac.id