Pengaruh Crowe’s Fraud Pentagon Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement
Studi Empiris pada Perusahaan Manufaktur Sub Industri Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023
DOI:
https://doi.org/10.61132/moneter.v2i4.866Keywords:
Financial Target, Ineffective Monitoring, Change In Auditor, Change In Director, Frequent Number Of CEO's Picture, Fraudulent Financial StatementAbstract
The purpose of this research is to find the influence of financial target variables, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture on fraudulent financial statements. The sample in this study includes 45 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period (2019-2023). The sampling technique used the purpose sampling method and obtained 225 sample data from 45 companies. The statistical analysis used in this research is logistic regression analysis using the Statistical Product and Service Solution (SPSS) Program Version 22. The results of this research show that financial targets have a negative and significant effect on fraudulent financial statements, ineffective monitoring has an insignificant effect on fraudulent financial statements. statement, change in auditor has no significant effect on fraudulent financial statements, change in director has no significant effect on fraudulent financial statements, frequent number of CEO picture has a negative and significant effect on fraudulent financial statements.
Downloads
References
Abdullahi, R., Mansor, N., & Nuhu, M. S. (2023). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. Retrieved July 23, 2024, from https://djpb.kemenkeu.go.id/kppn/tanjung/id/data-publikasi/artikel/2880-jr.html
Albrecht, C., Morales, V., Baldwin, J. K., & Scott, S. D. (2017). Ezubao: A Chinese Ponzi scheme with a twist. Journal of Financial Crime, 24(2), 256–259. https://doi.org/10.1108/JFC-04-2016-0026
Alifkaningrum, A., Rahmawati, R., & Ramadhan, A. (2023). Fraud pentagon dan profitabilitas perusahaan manufaktur dalam kecurangan laporan keuangan. Journal of Economic, Management, Accounting and Technology (JEMATech), 6(2), 237–249. https://doi.org/10.32500/jematech.v6i2.4107
Anggraini, V. M., & Arifin, A. (2022). Analisis fraud pentagon dalam mendeteksi financial statement fraud (studi empiris pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2020). Jurnal Pendidikan Nusantara, 2(2), 44–56. https://doi.org/10.52796/jpnu.v2i2.49
Chang, A., & Budiman, J. (2023). Analisa pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan manufaktur Indonesia dengan peran COVID-19 sebagai variabel moderasi. Management Studies and Entrepreneurship Journal (MSEJ), 4(1), 211–225. Retrieved from https://ejournal.sisfokomtek.org/index.php/jpkm/article/view/815
Christian, N., & Visakha, B. (2021). Analisis teori fraud pentagon dalam mendeteksi fraud pada laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. CoMBInES-Conference on Management, Business, Innovation, Education and Social Sciences, 1(1), 1325–1342. Retrieved from https://journal.uib.ac.id/index.php/combines/article/view/4564
Cressey, D. R. (1953). Other people’s money: A study of the social psychology of embezzlement. New York: Free Press.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hardani, A., Aulia, N. H., Andriani, Fardani, R. A., Ustiawaty, J., Utami, E. F., … & Istiqomah, R. R. (2020). Metode penelitian kualitatif & kuantitatif. Yogyakarta: Pustaka Ilmu.
Horwath, C. (2011). Putting the Freud in fraud: Why the fraud triangle is no longer enough. In Crowe Horwath. New York: Crowe Horwath.
Jensen, M. C., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3, 305–360. Retrieved from http://www.nhh.no/for/courses/spring/eco420/jensenmeckling-76.pdf
Rahayu, R. A., Hariyanto, W., & Almanfaluti, I. K. (2023). Pendeteksian financial statement fraud dengan menggunakan F-Score model: Perspektif fraud pentagon theory. Owner: Riset dan Jurnal Akuntansi, 7(3), 2193–2204. https://doi.org/10.33395/owner.v7i3.1575
Renata, M. P., & Yudowati, S. P. (2020). Pendeteksian kecurangan laporan keuangan menggunakan fraud pentagon (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2018). Jurnal Mitra Manajemen, 4(8), 1208–1223. Retrieved from https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/17008
Septianda, H., Diah, E., & Yustien, R. (2021). Pengaruh fraud pentagon dalam mendeteksi financial statement fraud (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019). Jambi Accounting Review (JAR), 2(1), 95–111. https://doi.org/10.22437/jar.v2i1.17253
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. In Corporate Governance and Firm Performance (pp. 53–81). London: Emerald Group Publishing Limited.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif R&D. Bandung: Alfabeta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Moneter : Jurnal Ekonomi dan Keuangan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
