MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA

Main Article Content

Yusran Sadda
Indira Januarti

Abstract






Penelitian ini bertujuan menguji pengaruh elemen model Vousinas dalam mendeteksi kecurangan laporan keuangan di sektor perbankan tahun 2018-2022. Model F-Score digunakan untuk mendeteksi kecurangan yang terjadi pada laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data skunder pada laporan tahunan perusahaan perbankan. Teknik penggunaan sampel yang digunakan yaitu teknik purposive sampling dengan jumlah akhir sampel yang terpilih yaitu 175 sampel. Hasil penelitian menunjukkan bahwa kebutuhan keuangan pribadi (elemen tekanan) dan keahlian keuangan direksi (elemen kemampuan) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan keahlian keuangan komite audit (elemen peluang) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Adapun proksi lain seperti target keuangan, tekanan eksternal, stabilitas keuangan, pergantian akuntan publik, remunerasi direksi, dan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menyimpulkan bahwa kebutuhan keuangan pribadi yang tinggi dan besarnya rasio jumlah direksi yang memiliki keahlian keuangan dapat meningkatkan risiko terjadinya tindakan curang pada laporan keuangan. Selain itu penelitian ini juga menunjukkan semakin tinggi rasio anggota komite audit yang memiliki keahlian keuangan, maka semakin rendah kemungkinan perusahaan melakukan tindakan curang.






Downloads

Download data is not yet available.

Article Details

How to Cite
Sadda, Y., & Januarti, I. (2023). MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 355-374. https://doi.org/10.29303/akurasi.v6i2.414
Section
Articles

References

Abu Siam, Y., Idris, M., & Al- Okdeh, S. (2018). The moderating role of family control on the relationship between audit committee financial expertise and earnings Management. International Journal of Business and Management, 13(12), 31. https://doi.org/10.5539/ijbm.v13n12p31
ACFE. (2022). Occupational Fraud 2022: A Report to the nations. Association of Certified Fraud Examiners, 1–96.
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2022). Detecting fraudulent financial reporting using the fraud hexagon model: Evidence from the banking sector in Indonesia. Economies, 11(1), 5. https://doi.org/10.3390/economies11010005
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon fraud: Detection of fraudulent financial reporting in state-owned enterprises Indonesia. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010013
Aghghaleh, S. F., Mohamed, Z. M., & Rahmat, M. M. (2016). Detecting financial statement frauds in Malaysia: Comparing the abilities of Beneish and Dechow models. Asian Journal of Accounting and Governance, 7. https://doi.org/10.17576/ajag-2016-07-05
Alfarago, D., Syukur, M., & Mabrur, A. (2023). The likelihood of fraud from the fraud hexagon perspective: Evidence from Indonesia. ABAC Journal, 43(1), 34–51. https://doi.org/https://doi.org/10.14456/abacj.2023.3
Andira, M. H., & Ratnadi, N. M. D. (2022). Latar pendidikan dewan direksi, dewan komisaris, komite audit dan praktik manajemen laba riil. E-Jurnal Akuntansi, 32(1), 3468. https://doi.org/10.24843/eja.2022.v32.i01.p11
Anichebe, A. S., Agbomah, D. J., & Agbagbara, E. O. (2019). Determinants of financial statement fraud likelihood in listed firms. Journal of Accounting and Financial Management, 5(2), 1–9.
Anisykurlillah, I., Januarti, I., & Zulaikha. (2022). The role of the audit committee and employee well-being in controlling employee fraud. Journal of Governance and Regulation, 11(4), 168–178. https://doi.org/10.22495/jgrv11i4art16
Aprilia, R., & Haerial, S. (2022). Analisis kecurangan laporan keuangan melalui fraud hexagon. Jurnal Bisnis dan Akuntansi Kontempoter, 15(2), 143–151. https://doi.org/https://doi.org/10.26487/akrual.v15i2.21681
Ariyanto, D., Jhuniantara, I. M. G., Ratnadi, N. M. D., Putri, I. G. A. M. A. D., & Dewi, A. A. (2021). Fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective. Journal of Legal, Ethical and Regulatory Issues, 24(6), 1–9. https://doi.org/10.5267/j.ac.2021.5.009
Chan, Chia-ying. Tsai, Hsiangping. Li, K.-A. (n.d.). Why do executives commit financial fraud? Executive perquisites and corporate governance implications. https://doi.org/http://dx.doi.org/10.2139/ssrn.4266388
Cragun, O. R., Olsen, K. J., & Wright, P. M. (2020). Making CEO narcissism research great: A review and meta-analysis of CEO narcissism. Journal of Management, 46(6). https://doi.org/10.1177/0149206319892678
Cressey, D. R. (1953). Other’s People Money: A Study in the social psychology of embesslement. The American Journal of Sociology, 4(3).
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
Demetriades, P., & Owusu-Agyei, S. (2022). Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal. Journal of Financial Crime, 29(2), 729–763. https://doi.org/10.1108/JFC-05-2021-0108
Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4), 63–72. https://doi.org/10.14453/aabfj.v13i4.5
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political connections, related party transactions, and auditor choice: Evidence from Indonesia. Journal of Contemporary Accounting and Economics, 13(1), 1–19. https://doi.org/10.1016/j.jcae.2017.01.004
Handoko, B. L., & Salim, A. S. J. (2022). Fraud detection using fraud Hexagon model in top index shares of KOMPAS 100. 2022 12th International Workshop on Computer Science and Engineering, WCSE 2022, Wcse, 112–116. https://doi.org/10.18178/wcse.2022.06.017
Harman, S. A., & Bernawati, Y. (2021). Determinant of financial statement fraud: Fraud Pentagon perspective in manufacturing companies. Review of International Geographical Education Online, 11(4), 554–566. https://doi.org/10.33403/rigeo.800671
Hidayah, E., & Devi Saptarini, G. (2019). Pentagon fraud analysis in detecting potential financial statement fraud of banking companies in Indonesia. Uii-Icabe 2019, 2010, 89–102. https://doi.org/https://journal.uii.ac.id/icabe/article/view/14697
Hope, O. K., Lu, H., & Saiy, S. (2019). Director compensation and related party transactions. Review of Accounting Studies, 24(4), 1392–1426. https://doi.org/10.1007/s11142-019-09497-w
Khamainy, A. H., Ali, M., & Setiawan, M. A. (2022). Detecting financial statement fraud through new fraud diamond model: the case of Indonesia. Journal of Financial Crime, 29(3), 925–941. https://doi.org/10.1108/JFC-06-2021-0118
Khamainy, A. H., Amalia, M. M., Cakranegara, P. A., & Indrawati, A. (2022). Financial statement fraud: The predictive relevance of fraud Hexagon theory. Journal of Accounting and Strategic Finance, 5(1), 110–133. https://doi.org/10.33005/jasf.v5i1.249
Kiki Elita, S., & Mutmainah, S. (2022). Analisis faktor yang mempengaruhi terjadinya financial statement fraud: Perspektif fraud Hexagon theory. Diponegoro Journal Of Accounting Volume, 11(2008), 1–13.
Mao, X., Liu, M., & Wang, Y. (2022). Using GNN to detect financial fraud based on the related party transactions network. Procedia Computer Science, 214(C), 351–358. https://doi.org/10.1016/j.procs.2022.11.185
Nugroho, D., & Diyanty, V. (2022). Hexagon Fraud in Fraudulent Financial Statements: the Moderating Role of Audit Committee. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 46–67. https://doi.org/10.21002/jaki.2022.03
Nurbaiti, A., & Putri, A. A. (2023). Mendeteksi kecurangan laporan keuangan menggunakan teori fraud Hexagon. Jurnal Studi Akuntansi dan Keuangan, 6(1), 215–228. https://doi.org/https://doi.org/10.29303/akurasi.v6i1.359
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6), 1487–1494. https://doi.org/10.13189/ujaf.2021.090625
Nurliasari, K. E., & Achmad, T. (2020). Pengaruh karakteristik komite audit terhadap kecurangan pelaporan keuangan (Studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017). Diponegoro Journal of Accounting, 9(1), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Ole-kristian, H., & Sai, S. (2019). Kompensasi direktur dan transaksi pihak berelasi.
Oussii, A. A., & Boulila, N. (2021). Evidence on the relation between audit committee financial expertise and internal audit function effectiveness. Journal of Economic and Administrative Sciences, 37(4), 659–676. https://doi.org/10.1108/jeas-04-2020-0041
Ozcelik, H. (2020). an Analysis of fraudulent financial reporting using the fraud Diamond Theory perspective: an Empirical study on the manufacturing sector companies listed on the Borsa Istanbul. Contemporary Studies in Economic and Financial Analysis, 102, 131–153. https://doi.org/10.1108/S1569-375920200000102012
Prasetiyo, J., & Harto, P. (2023). Gender diversity dan keahlian keuangan komite audit dalam memprediksi financial statement fraud. Owner, 7(3), 2150–2159. https://doi.org/10.33395/owner.v7i3.1560
Rainingtyas, A. S., Umar, H., & Indriani, A. (2021). The influence of financial distress and audit committee on fraudulent financial reporting moderating by Good Corporate Governance. International Journal of Economics and Management Studies, 8(7), 59–70. https://doi.org/10.14445/23939125/ijems-v8i7p107
Ratmono, D., Darsono, D., & Cahyonowati, N. (2020). Financial statement fraud detection with Beneish M-Score and Dechow F-Score model: An empirical analysis of fraud Pentagon Theory in Indonesia. International Journal of Financial Research, 11(6), 154. https://doi.org/10.5430/ijfr.v11n6p154
Rizkiawan, M., Subagio, T., & Rizkiawan, I. (2022). Fraud Hexagon and corporate governance analysis on the potential fraud in financial statements. Integritas: Jurnal Antikorupsi, 8(2), 269–282. https://doi.org/https://doi.org/10.32697/integritas.v8i2.909
Sabatian, Z., & Hutabarat, F. M. (2020). the Effect of Fraud Triangle in Detecting Financial Statement Fraud. Jurnal Akuntansi, 10(3), 231–244. https://doi.org/10.33369/j.akuntansi.10.3.231-244
Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022a). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150118
Sari, M. P., Mahardika, E., Suryandari, D., & Raharja, S. (2022b). The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2150118
Sari, P. N., & Husadha, C. (2020). Pengungkapan corporate governance terhadap indikasi fraud dalam pelaporan keuangan. Jurnal Ilmiah Akuntansi dan Manajemen, 16(1), 46–56. https://doi.org/https://doi.org/10.31599/jiam.v16i1.108
Sari, S. P., & Harto, P. (2014). Kompensasi eksekutif dan kinerja operasional perbankan Indonesia. Diponegero Journal of Accounting, 03(2), 1–7.
Setyono, D., Hariyanto, E., Wahyuni, S., & Pratama, B. C. (2023). Penggunaan fraud hexagon dalam mendeteksi kecurangan laporan keuangan. Owner: Riset Dan Jurnal Akuntansi, 7(2), 1036–1048. https://doi.org/10.33395/owner.v7i2.1325
Siregar, A., & Murwaningsari, E. (2022). Pengaruh dimensi fraud hexagon terhadap financial Statement Fraud. Jurnal Kajian Akuntansi, 6(2), 2579–9975. https://doi.org/http://dx.doi.org/10.33603/jka.v6i2.6799
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. Advances in Financial Economics, 13. https://doi.org/10.1108/S1569-3732(2009)0000013005
Tarjo, T., Anggono, A., & Sakti, E. (2021). Detecting Indications of financial statement fraud: a Hexagon Fraud Theory approach. AKRUAL: Jurnal Akuntansi, 13(1), 119–131. https://doi.org/10.26740/jaj.v13n1.p119-131
Tiffani, L., & Marfuah. (2015). Deteksi financial statement fraud dengan analisis fraud triangel pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125. https://doi.org/https://doi.org/10.20885/jaai.vol19.iss2.art3
Usman, M., Nwachukwu, J., & Ezeani, E. (2022). The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions. International Journal of Accounting and Information Management, 30(5), 600–616. https://doi.org/10.1108/IJAIM-05-2022-0112
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wicaksono, A., & Suryandari, D. (2021). The analysis of fraudulent financial reports through Fraud Hexagon on public mining companies. Accounting Analysis Journal, 10(3), 220–228. https://doi.org/10.15294/aaj.v10i3.54999
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
Yogiswari, N. L. P. P., & Badera, I. D. N. (2019). Pengaruh board diversity pada nilai perusahaan dalam perspektif corporate governance. E-Jurnal Akuntansi, 2070. https://doi.org/10.24843/eja.2019.v26.i03.p15
Abstract viewed = 111 times
PDF downloaded = 78 times