Pendeteksian Kecurangan Pelaporan Keuangan menggunakan Model Fraud Diamond
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Abstract
Abstract
Information in financial statement is an important information for investors in making investment decisions. Therefore, the information must be relevant and represented accurately. However, since the global financial crisis in 2008, many financial reports have not been properly represented by management. Management manipulates the financial statements to make the investors believe that the company has a good financial condition and performance. The elements of fraud in the fraud diamond model are the causes that encourage management to commit fraud. Therefore, this study aims to test again the detection of fraudulent financial reporting using the diamond fraud model in the financial industry. This research is using secondary data observation technique which acquired from annual financial reports for companies in financial industries that are listed on the Indonesia Stock Exchange in 2010-2017 period. By using the judgment sampling method, 56 companies’ sample are acquired. The data analysis technique used for hypothesis test is multiple linear regression analysis. The result of this research shows that effective monitoring and financial targets have a positive effect on fraudulent financial reporting, however external pressures have a negative effect on fraudulent financial reporting. While other variables (financial stability, personal financial needs, nature of the industry, rationalization, and capability) do not affect fraudulent financial reporting.
Abstrak
Informasi dalam laporan keuangan merupakan informasi yang penting bagi investor dalam pengambilan keputusan investasi. Oleh karena itu, informasi tersebut harus relevan dan direpresentasikan secara tepat. Namun sejak krisis keuangan global tahun 2008, banyak laporan keuangan yang tidak direpresentasikan secara tepat oleh manajemen. Manajemen melakukan manipulasi atas laporan keuangan dengan tujuan supaya investor percaya bahwa perusahaan memiliki kondisi dan kinerja keuangan yang baik. Unsur-unsur kecurangan dalam model fraud diamond menjadi penyebab yang mendorong manajemen untuk melakukan tindak kecurangan tersebut. Oleh sebab itu, penelitian ini bertujuan untuk menguji kembali pendeteksian kecurangan pelaporan keuangan dengan menggunakan model fraud diamond di industri keuangan. Penelitian ini menggunakan teknik observasi data sekunder yang diperoleh dari laporan keuangan tahunan untuk perusahaan-perusahaan di industri keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2010-2017. Dengan menggunakan metode judgement sampling diperoleh sebanyak 56 perusahaan sampel. Teknik analisis data yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa target keuangan (ROA) dan pengawasan yang efektif (AudCSize) berpengaruh positif terhadap kecurangan pelaporan keuangan., namun tekanan eksternal (Leverage) berpengaruh negatif terhadap kecurangan pelaporan keuangan. Sedangkan variabel lainnya (stabilitas keuangan, kebutuhan keuangan pribadi, sifat industri, rasionalisasi dan kemampuan) tidak berpengaruh terhadap kecurangan pelaporan keuangan.
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