Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud

Robert Jao, Ana Mardiana, Anthony Holly, Exel Chandra

Sari


The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). This type of documentary data consists of company financial statements from 2017-2019. The result showed that financial target and financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.

Keywords:

Financial target, financial stability, financial statement fraud

Teks Lengkap:

PDF

Referensi


ACFE Indonesia Chapter #111. (2016). Survei Fraud Indonesia. Association of Certified fraud Examiners.

Brennan, N. M., & MCGrath, M. (2007). Financial Statement Fraud: Some Lessons srom US and European Case Studies. Australian Accounting Review, 49-61.

Cressey, D. (1953). Other People’s Money: a Study in The Social Psychology of Embezzlement. Glencoe: II : Free Press.

Daromes, F. E., & Jao, R. (2020). Peran Mediasi Kinerja Keuangan pada Hubungan Dewan Direksi dengan Reaksi Investor. Jurnal Akuntansi, 10(1), 77-92.

Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. Accounting Review, 193-225.

Ghozali, I. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Semarang: UNDIP.

Halim, J., Meiden, C., & Tobing, R. L. (2005). Pengaruh Manajemen Laba pada Tingkat Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk dalam Indeks LQ-45. Simposium Nasional Akuntansi VIII.

Hartomo, G. (2019, juni 28). okefinance. Retrieved oktober 31, 2019, from okezoneTV:https://economy.okezone.com/read/2019/06/28/320/2072245/kronologi-kasus-laporan-keuangan-garuda-indonesia-hingga-kena-sanksi?page=2

Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Jao, R., Kampo, K., & Lie, A. V. (2020, November). Peran Kinerja Keuangan dalam Meningkatkan Reputasi Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). In Seminar Nasional Hasil Penelitian & Pengabdian Kepada Masyarakat (SNP2M).

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3 (4), 305-360.

Kurniawan, H. (2017). Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI Per Desember 2016. Medan: Universitas Medan Area.

Kurniawati, L. L. (2014). Pengaruh Financial Stability, External Pressure, Personal Financial Need, Financial Targets, dan Ineffective Monitoring Pada Financial Statement Fraud dalam Perspektif Fraud Triangle. Yogyakarta: Universitas Sanata Dharma.

Laksana, I. (2016). Analisis Pengaruh Tekanan, Kesempatan, dan Rasionalisasi Perilaku Kecurangan Keuangan terhadap Manajemen Laba. Semarang: Universitas Diponegoro.

Listyaningrum, D., Paramita, P. D., & Oemar, A. (2017). Pengaruh Financial Stability, External Pressure, Financial Target, Ineffective Monitoring Dan Rasionalisasi terhadap Kecurangan Pelaporan Keuangan (Fraud) pada Perusahaan Manufaktur di BEI tahun 2012-2015. Semarang: Universitas Pandanaran Semarang.

Mardiana, A. (2018). Peranan Corporate Governance dalam Diamond Fraud Model. Makassar: Universitas Hasanuddin.

Norbarani, L. (2012). Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle yang Diadopsi dalam SAS No.99. Semarang: Universitas Diponegoro.

Pamungkas, P. A. (2018). Analisis Faktor Risiko Kecurangan Teori Fraud Pentagon dalam Mendeteksi Financial Statement Fraud. Yogyakarta: Universitas Islam Indonesia.

Rezaee, & Zabihollah. (2002). Financial Statement Prevention and Detection. John Wiley & Sons.

Sari, S. T. (2016). Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle. Jom Fekon, 665-678.

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting. In Detecting and Predicting Financial Statement Fraud: the Effectiveeness of the Fraud Triangle and SAS No. 99. In Corporate Governance and Firm Performance. Emerald Group Publishing Limited.

Sulistyanto, & Sri, H. (2008). Manajemen Laba, Teori dan Model Empiris. Grasindo.

Ujiyantho, M., & Pramuka, B. A. (2007). Mekanisme Corporate Governance, Manajemen Laba, dan Kinerja Keuangan. Makassar: Prosiding Simposium Nasional Akuntansi 10.


Article Metrics

Sari view : 45 times
PDF - 0 times

DOI: https://doi.org/10.2568/yum.v4i1.789

Refbacks

  • Saat ini tidak ada refbacks.


Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional
Web
Analytics Made Easy - StatCounter