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Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle

Reskino Reskino · Muhammad Fakhri Anshori

25 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Benford’s Law and Fraud Detection

Abstract

Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI) serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan. Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX) and sanctioned by the Financial Services Authority (FSA). The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

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References

2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies 2004Auditor Industry Specialist Research Design 2010Auditor quality and earnings management: Singaporean evidence 2006Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia 2012Auditor industry specialization, board governance, and earnings management 2013Detection Fraud of Financial Statement with Fraud Triangle

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2023Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable 2021DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DI PERUSAHAAN MANUFAKTUR 2017The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement 2019Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia)

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