Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle”

Abstract

PendahuluanKecurangan adalah sebuah tindakan yang secara sengaja dilakukan untuk mengelabuhi orang lain dengan menyembunyikan, menghilangkan, meruban informasi yang dipandang mampu untuk mempengaruhi dan meruban keputusan, sehingga dapat memberikan keuntungan bagi orang yang melakukannya. Kasus kecurangan merupakan salah satu permasalahan yang tidak hanya dihadapi oleh negara maju saja tetapi negara berkembangpun seperti indonesia juga mengalami banyak kasus pelanggaran. Hal tersebut sebenarnya imbas dari kondisi perekonomian dunia yang tidak menentu selama beberapa tahun terakhir efek dari kebijakan bank sentral AS, harga minyak dunia yang tidak stabil dan konflik kepentingan antar negara, memberikan dampak secara langsung pada kondisi industri dalam negeri, berbagai paket kebijakan ekonomi yang di keluarkan oleh pemerintah belum mampu mendongkrak dan mengangkat daya beli masyarakat, sisih lain meskipun ditengah kondisi perekonomian yang sedang lesu, manajer sebagai agen pengelola perusahaan dituntut untuk terus menujukan peningkatan performa bisnisnya dan membuat laporan yang menggembirakan bagi stockholder nya. Skandal kecurangan pelaporan telah berkembang secara luas, berbagai kasus dugaan korupsi pada instansi pemerintah, yang melibatkan sejumlah pejabat pada berbagai tingkatan di pusat dan daerah, merupakan contoh fraud yang terjadi pada publik sektor (Utomo, 2015).Menurut Priantara (2013) melakukan tindakan curang dalam pelaporan keuangan biasanya di dorong oleh tekanan ekspektasi yang berle-

The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Using the Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange

“…In research [4], [5], [2], [7], [6], [9 ], [15] and [3] state that financial stability targets have a positive and significant effect on fraudulent financial reporting while [1] and [8] state that financial stability has a negative and significant effect on fraudulent financial reporting. In contrast to research conducted by [6], [11], [10], [12], [13], [14] and [16] which state that financial stability has no effect on fraudulent financial reporting.…”

“…[1], [2], and [3] state that financial targets have a positive and significant effect on fraudulent financial reporting. In contrast to research [4], [5], [6], [7], [8], [9], [10], [11], [12], [13] and [14] stated that financial targets have no effect on fraudulent financial reporting.…”

“…External pressure is a situation where the company gets pressure from outside the company. [4], [5], [2] and [13] state that external pressure has a positive and significant effect on fraudulent financial reporting while [1], [7], [3], [14] and [16] which state that external pressure has a negative and significant effect on fraudulent financial reporting. In contrast to research conducted by [6], [8], [10], [11] and [12] which states that external pressure has no effect on fraudulent financial reporting.…”

“…Institutional ownership becomes a company pressure because of greater responsibility to institutional shareholders and prevents loss of investors. [13] states that institutional ownership has a positive and significant effect on fraudulent financial reporting. In contrast to research conducted by [1], [5], [9], [3], [14], and [16] who state that institutional ownership has no effect on fraudulent financial reporting.…”

“…The opportunity for fraud is due to the ineffective supervision of the board of commissioners. [2] state that the effectiveness of supervision has a positive and significant effect on fraudulent financial reporting, while [5], [10] and [13] state that effectiveness Supervision has a negative and significant effect on fraudulent financial reporting. In contrast to research conducted by [4], [1], [6], [8], [9], [11], [12] and which state that the effectiveness of supervision has no effect on fraudulent financial reporting.…”