FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.14421/EkBis.2018.2.1.1060Keywords:
fraud pentagon, arrogance, competenceAbstract
Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.
Downloads
Abstract viewed: 12493 times
|
PDF downloaded = 9267 times
References
Amara, Ines, Anis Ben Amar dan Anis Jorboui. 2013. Detection of Fraud in Financial Statements: French Companies as a Case Study. International Journal of Academic Research in Business and Social Sciences. Vol. 3 No. 5 May pp. 456-472.
Albrecht, S.W., C. O. Albrecht., C. C. Albrecht and M. F. Zimbelman. 2011. Fraud Examination Fourth Edition. New York: South-Western Cengage Learning.
Aprilia. 2018. Analisis Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish Model pada Perusahaan yang Menerapkan Asean Corporate Governace Scorecard. Jurnal Aset (Akuntansi Riset). Vol. 9 No. 1 pp. 101-132.
Boyle, Douglas M., B. W. Carpenter dan D. Hermanson. 2012. CEOs, CFOs and Accounting Fraud. CPA Journal. Vol. 82 No. 1 pp. 62-65.
Cohen, J., Y. Ding, C. Lesage dan H. Stolowy, 2010, Corporate Fraud and Manager’s Behavior: Evidence from the Press. Journal of Business Ethics. Vol. 95 pp. 271-315
Husmawati, Pera., Y. Septriani, I. Rosita dan D. Handayani. 2017. Fraud Pentagon Analysis in Assesing the Likelihood of Fraudulent Financial Statement (Study on Manufacturing Firms Listed in Bursa Efek Indonesia Period 2013-2016). Proceeding International Conference of Applied Science on Engineering, Business, Linguistics and Information Technology. Politeknik Negeri Padang dan Politeknik Ibrahim Sultan, 13-15 October 2017.
Indarto, Stefany Lily dan Ghozali, Imam. 2016. Fraud Diamond: Detection Analysis on the Fraudulent Financial Reporting. Risk Governance & Control: Financial Markets and Institution. Vol. 6 Issue 4 Fall pp. 116-124.
Koroy, Tri R. 2008. Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal. Jurnal Akuntansi dan Keuangan. Vol. 10 No. 1.
Lou, Yung-I dan Wang, Ming-Long. 2009. Fraud Risk Factor of the Fraud Triangle Assessing the Likelihood of Fraudelent Financial Reporting. Journal of Business & Economics Research. Vol. 7 No. 2 February pp. 61-78.
Manurung, Daniel T.H. dan Hardika, Andhika L. 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 2012-2014. Proceeding of International Conference on Accounting Studies ICAS 2015.
Marks, Jonathan. 2012. The Mind Behind the Fraudsters Crime: Key Behavioral and Environmental Elements. Crowe Horwarth LLP.
Nindito, Marsellisa. 2018. Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia. Academy of Accounting and Financial Studies Journal. Vol. 22 Issue 2 pp. 1-9.
Rezaee, Zabihollah. 2002. Financial Statement Fraud. Prevention and Detection. New York: John Wiley & Sons, Inc.
Rijsenbilt, Antoinette dan Commandeur, Harry. 2013. Narcissus Enters the Courtroom: CEO Narcicism and Fraud. Journal of Business Ethics. Vol. 117 Issue 2 pp. 413-429.
Schuchter, A. dan Levi, M. 2015. Beyond the Fraud Triangle: Swiss and Austrian Elite Fraudsters. Accounting Forum. Vol. 39 pp. 176-187.
Septriani, Yossi dan Handayani, Desi. 2017. Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan dan Bisnis. Vol. 11 No. 1 Mei pp. 11-23.
Sihombing, K. Samuel dan Rahardjo, S. N. 2014. Analisis Fraud Diamond dalam Mendeteksi Finansial Statement Fraud: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2012. Diponegoro Journal of Accounting. Vol. 3 No. 2 hal 1-12.
Skousen, Christopher J., Kevin R. Smith dan Charlotte J. Wright. 2009. Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. Corporate Governance and Firm Performance-Advances in Financial Economics. Vol. 13 pp. 53-81.
Suprajadi, Lusy. 2009. Teori Kecurangan, Fraud Awareness dan Metodologi untuk Mendeteksi Kecurangan Pelaporan Keuangan. Bina Ekonomi Majalah Ilmiah Fakultas Ekonomi Unpar. Vol. 13 No. 2 Agustus pp. 52-58.
Tuanakotta, T.M. 2010. Akuntansi Forensik dan Audit Investigatif. Jakarta: Lembaga Penerbit FE UI.
Wells, Joseph T. 2011. Fraud Handbook Prevention and Detection Third Edition. New York: John Wiley & Sons, Inc.
Wolfe, David T. dan R. Hermanson. The Fraud Diamond: Considering the Four Element of Fraud. The CPA Journal pp. 38-42.
Zhou, Wei dan Gaurav Kapoor. 2011. Detecting Evolutionary Financial Statement Fraud. Decision Support Systems. Vol. 50 pp. 570-575.
This work is licensed under a 