FRAUD TRIANGLE THEORY DAN KECURANGAN LAPORAN KEUANGAN DENGAN JARAK KEKUASAAN SEBAGAI VARIABLE MODERASI
Keywords:
Fraud Triangle, Jarak Kekuasaan, Kecurangan Laporan Keuangan
Abstract
Tujuan penelitian ini adalah untuk menguji pengaruh tekanan keuangan, kesempatan, dan rasionalisasi terhadap kecurangan laporan keuangan dengan jarak kekuasaan sebagai varibel moderasi. Sampel yang digunakan dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) di Negara Indonesia, Australia, Amerika Serikat, Jerman dan Afrika Selatan pada periode 2021-2023. Metode purposive sampling digunakan dalam pengumpulan sample dan terdapat tujuhpuluh BUMN yang memenuhi kriteria. Metode analisis regresi logistik digunakan dalam penelitin ini yang mencakup uji log likelihood value, uji Hosmer dan Lameshow Test dan uji goodness of fit. Hasil penelitian secara empiris membuktikan bahwa tekanan keuangan dan rasionalisasi tidak berpengaruh positif signifikan terhadap kecurangan laporan keuangan sedangkan kesempatan berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Jarak kekuasaan mampu memoderasi hubungan antara tekanan keuangan dan kesempatan terhadap kecurangan laporan keuangan, sedangankan rasionalisasi terhadap kecurangan laporan keuangan tidak mampu dimoderasi oleh jarak kekuasaan. Penelitian ini menyimpulkan bahwa jarak kekuasaan yang tinggi tetap menjadi motivasi terjadinya kecurangan laporan keuangan.
References
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Hofstede, G, Hofstede, GJ and Minkov, M. (2010) Cultures and Organizations: Software of the Mind: Intercultural Cooperation and Its Importance for Survival. Third. New York: McGraw-Hill.
Kassem, R. and Higson, A. (2012) ‘The New Fraud Triangle Model’, Journal of Emerging Trends in Economics and Management Sciences, Vol. 3(No. 3), pp. 191–195.
Koharudin, A. and Januarti, I. (2021) ‘Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory’, Jurnal Dinamika Akuntansi, 13(2), pp. 148–157. doi: 10.15294/jda.v13i2.28602.
Krambia-Kapardis, M. (2016) ‘A Holistic Model of Corruption and Corporate Fraud Prevention’, Corporate Fraud and Corruption, pp. 135–168. doi: 10.1057/9781137406439_6.
Kusumadewi, C. and Kreistanto, A. B. (2022) ‘The Influence of Financial Secrecy and National Culture toward Tax Compliance’, Jurnal Akuntansi dan Sistem Informasi, 7(1), pp. 19–30. doi: 10.32486/aksi.v7i1.193.
Lokanan, M. (2015) ‘Challenges to the fraud triangle: Questions on its usefulness’, Accounting Forum, 39(September), pp. 201–224. doi: http://dx.doi.org/10.1016/j.accfor.2015.05.002.
Lou, Y.-I. and Wang, M.-L. (2009) ‘Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting’, Journal of Business & Economics Research (JBER), 7(2), pp. 61–78. doi: 10.19030/jber.v7i2.2262.
Mihret, D. G. (2014) ‘National culture and fraud risk: exploratory evidence’, Journal of Financial Reporting and Accounting, 12(2), pp. 161–176. doi: 10.1108/jfra-10-2012-0049.
Nizarudin, A. et al. (2023) ‘Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting’, Jurnal Akuntansi, 27(1), pp. 19–37. doi: 10.24912/ja.v27i1.1104.
Noble, M. R. (2019) ‘Fraud diamond analysis in detecting financial statement fraud’, The Indonesian Accounting Review, 9(2), p. 121. doi: 10.14414/tiar.v9i2.1632.
Omar, N., Johari, Z. A. and Hasnan, S. (2015) ‘Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature’, Procedia Economics and Finance, 31(15), pp. 367–372. doi: 10.1016/s2212-5671(15)01211-3.
Pradani, T. and Diyanty, V. (2023) ‘Jurnal Ekonomi, Bisnis dan Akuntansi (JEBA) Volume 25 No 1 Tahun 2023 Moderasi Peran Dewan Komisaris Dan Efektivitas Komite Audit: Hubungan Antara Board Diversity Dengan Fraud Laporan Keuangan’, 25(1), pp. 47–57.
Rezaee, Z. (2005) ‘Causes, consequences, and deterence of financial statement fraud’, Critical Perspectives on Accounting, 16(3), pp. 277–298. doi: 10.1016/S1045-2354(03)00072-8.
Singleton, T. W. and Singleton, A. J. (2010) Fraud Auditing and Forensic Accounting. Fourth Edi. Wiley.
Skousen, C. J., Smith, K. R. and Wright, C. J. (2008) ‘Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99’, SSRN Electronic Journal, (99). doi: 10.2139/ssrn.1295494.
Sutainim, N. A., Mohammed, N. F. and Kamaluddin, A. (2021) ‘Application of Beneish M-Score Model in Detecting Probable Earnings Manipulation in Malaysian Public Listed Companies’, Integrated Journal of Business and Economics, pp. 86–100.
Toit, D. E. (2008) ‘Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature’, South African Journal of Accounting Research, 22(1), pp. 19–44. doi: 10.1080/10291954.2008.11435131.
Umar, H., Partahi, D. and Purba, R. B. (2020) ‘Fraud Diamond Analysis In Detecting Fraudulent Financial Report’, International Journal of Scientific and Technology Research, 9(3), pp. 6638–6646.
Wicaksono, A. and Suryandari, D. (2021) ‘Accounting Analysis Journal The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies’, Accounting Analysis Journal, 10(3), pp. 220–228. doi: 10.15294/aaj.v10i3.54999.
Yusof, K. M., Khair, A. . A. and Simon, J. (2015) ‘Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies’, a Multidisciplinary Journal of Global Macro Trends, 2(4), pp. 126–145.
Albrecht, W. S. et al. (2012) Fraud Examination. Fourth Edi. Edited by Jack W. Calhoun. USA: South-Western, Cengage Learning.
Albrecht, W. S., Albrecht, C. and Albrecht, C. C. (2008) ‘Current trends in fraud and its detection’, Information Security Journal, 17(1), pp. 2–12. doi: 10.1080/19393550801934331.
Amaliyah, A. (2019) ‘Apakah Accounting Fraud Disebabkan Kesalahan Individu Atau Budaya Organisasi?’, Jurnal Akuntansi Multiparadigma, 10(3), pp. 569–582. doi: 10.21776/ub.jamal.2019.10.3.33.
Amara, I., Amar, A. Ben and Jarboui, A. (2013) ‘Detection of Fraud in Financial Statements: French Companies as a Case Study’, International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), pp. 40–51. doi: 10.6007/ijarafms/v3-i3/34.
Aprilia, A. (2017) ‘Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard’, Jurnal ASET (Akuntansi Riset), 9(1), p. 101. doi: 10.17509/jaset.v9i1.5259.
Ardiyani, S. and Sri Utaminingsih, N. (2015) ‘Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle’, Accounting Analysis Journal, 4(1), pp. 1–10.
Aris, N. A. et al. (2013) ‘Fraud detection: Benford’s Law vs Beneish Model’, IEEE Symposium in Humanities, Science and Engineering Research, (January 2014), pp. 726–731. Available at: https://www.researchgate.net/publication/259783068.
Association of Certified Fraud Examiners (ACFE) (2024) ‘Occupational Fraud 2024: A Report to the nations’, Association of Certified Fraud Examiners, pp. 1–96.
Devi, P. N. C. et al. (2021) ‘The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia’, Journal of Asian Finance, Economics and Business, 8(3), pp. 1163–1169. doi: 10.13106/jafeb.2021.vol8.no3.1163.
Dorminey, J. et al. (2012) ‘The evolution of fraud theory’, Issues in Accounting Education, 27(2), pp. 555–579. doi: 10.2308/iace-50131.
Doupnik, T. S. (2008) ‘Influence of culture on earnings management: A note’, Abacus, 44(3), pp. 317–340. doi: 10.1111/j.1467-6281.2008.00265.x.
Fathmaningrum, E. S. and Anggarani, G. (2021) ‘Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia’, Journal of Accounting and Investment, 22(3), pp. 625–646. doi: 10.18196/jai.v22i3.12538.
Ferica, F. et al. (2019) ‘Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Dalam Bei Periode 2015-2017)’, Prosiding Seminar Nasional Pakar, pp. 1–8. doi: 10.25105/pakar.v0i0.4239.
Fitri, F. A., Syukur, M. and Justisa, G. (2019) ‘Do the fraud triangle components motivate fraud in Indonesia?’, Australasian Accounting, Business and Finance Journal, 13(4), pp. 63–72. doi: 10.14453/aabfj.v13i4.5.
Getz, K. A. and Volkema, R. J. (2001) ‘Culture, Perceived Corruption and Economics A Model of Predictors and Outcomes’, 40(1), pp. 7–30. Available at: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.864.906&rep=rep1&type=pdf.
Ghozali, I. (2018) Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Universitas Diponegoro.
Haqq, A., Nindhita, A. P. and Budiwitjaksono, G. S. (2020) ‘Fraud pentagon for detecting financial statement fraud’, Journal of Economics, Business, & Accountancy Ventura, 22(3), pp. 319–332. doi: 10.14414/jebav.v22i3.1788.ABSTRACT.
Hidayah, E. and Saptarini, G. D. (2019) ‘Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia’, in International Conference on Acoounting, Business, & Economics. Yogyakarta, Indonesia, pp. 89–102.
Hofstede, G, Hofstede, GJ and Minkov, M. (2010) Cultures and Organizations: Software of the Mind: Intercultural Cooperation and Its Importance for Survival. Third. New York: McGraw-Hill.
Kassem, R. and Higson, A. (2012) ‘The New Fraud Triangle Model’, Journal of Emerging Trends in Economics and Management Sciences, Vol. 3(No. 3), pp. 191–195.
Koharudin, A. and Januarti, I. (2021) ‘Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory’, Jurnal Dinamika Akuntansi, 13(2), pp. 148–157. doi: 10.15294/jda.v13i2.28602.
Krambia-Kapardis, M. (2016) ‘A Holistic Model of Corruption and Corporate Fraud Prevention’, Corporate Fraud and Corruption, pp. 135–168. doi: 10.1057/9781137406439_6.
Kusumadewi, C. and Kreistanto, A. B. (2022) ‘The Influence of Financial Secrecy and National Culture toward Tax Compliance’, Jurnal Akuntansi dan Sistem Informasi, 7(1), pp. 19–30. doi: 10.32486/aksi.v7i1.193.
Lokanan, M. (2015) ‘Challenges to the fraud triangle: Questions on its usefulness’, Accounting Forum, 39(September), pp. 201–224. doi: http://dx.doi.org/10.1016/j.accfor.2015.05.002.
Lou, Y.-I. and Wang, M.-L. (2009) ‘Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting’, Journal of Business & Economics Research (JBER), 7(2), pp. 61–78. doi: 10.19030/jber.v7i2.2262.
Mihret, D. G. (2014) ‘National culture and fraud risk: exploratory evidence’, Journal of Financial Reporting and Accounting, 12(2), pp. 161–176. doi: 10.1108/jfra-10-2012-0049.
Nizarudin, A. et al. (2023) ‘Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting’, Jurnal Akuntansi, 27(1), pp. 19–37. doi: 10.24912/ja.v27i1.1104.
Noble, M. R. (2019) ‘Fraud diamond analysis in detecting financial statement fraud’, The Indonesian Accounting Review, 9(2), p. 121. doi: 10.14414/tiar.v9i2.1632.
Omar, N., Johari, Z. A. and Hasnan, S. (2015) ‘Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature’, Procedia Economics and Finance, 31(15), pp. 367–372. doi: 10.1016/s2212-5671(15)01211-3.
Pradani, T. and Diyanty, V. (2023) ‘Jurnal Ekonomi, Bisnis dan Akuntansi (JEBA) Volume 25 No 1 Tahun 2023 Moderasi Peran Dewan Komisaris Dan Efektivitas Komite Audit: Hubungan Antara Board Diversity Dengan Fraud Laporan Keuangan’, 25(1), pp. 47–57.
Rezaee, Z. (2005) ‘Causes, consequences, and deterence of financial statement fraud’, Critical Perspectives on Accounting, 16(3), pp. 277–298. doi: 10.1016/S1045-2354(03)00072-8.
Singleton, T. W. and Singleton, A. J. (2010) Fraud Auditing and Forensic Accounting. Fourth Edi. Wiley.
Skousen, C. J., Smith, K. R. and Wright, C. J. (2008) ‘Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99’, SSRN Electronic Journal, (99). doi: 10.2139/ssrn.1295494.
Sutainim, N. A., Mohammed, N. F. and Kamaluddin, A. (2021) ‘Application of Beneish M-Score Model in Detecting Probable Earnings Manipulation in Malaysian Public Listed Companies’, Integrated Journal of Business and Economics, pp. 86–100.
Toit, D. E. (2008) ‘Characteristics of companies with a higher risk of financial statement fraud: A survey of the literature’, South African Journal of Accounting Research, 22(1), pp. 19–44. doi: 10.1080/10291954.2008.11435131.
Umar, H., Partahi, D. and Purba, R. B. (2020) ‘Fraud Diamond Analysis In Detecting Fraudulent Financial Report’, International Journal of Scientific and Technology Research, 9(3), pp. 6638–6646.
Wicaksono, A. and Suryandari, D. (2021) ‘Accounting Analysis Journal The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies’, Accounting Analysis Journal, 10(3), pp. 220–228. doi: 10.15294/aaj.v10i3.54999.
Yusof, K. M., Khair, A. . A. and Simon, J. (2015) ‘Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies’, a Multidisciplinary Journal of Global Macro Trends, 2(4), pp. 126–145.
Published
2025-07-08
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