ANALISIS FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT
Abstract
Kecurangan laporan keuangan (Fraudulent Financial Statement) sering terjadi pada perusahaan terutama pada perusahaan-perushaan milik pemerintah. Hal ini dikarenakan adanya perbedaan kepentingan antara manajemen dengan pemerintah, dimana pemerintah menginginkan kondisi perusahaan yang baik-baik saja namun pihak manajemen tidak mencapai harapan yang diinginkan pemerintah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh tekanan, peluang, rasionalisasi, kemampuan dan
arogansi terhadap fraudulent financial statement pada perusahaan BUMN yang terdaftar di BEI.
Populasi dalam penelitian ini adalah 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini menggunakan menggunakan metode Purposive Sampling sehingga diperoleh sampel sebanyak 11 emiten. Variabel dalam penelitian ini adalah tekanan, peluang, rasionalisasi, kemampuan dan arogansi dan fraudulent financial statement. Metode pengumpulan data yang digunakan adalah poling data atau gabungan antara time series dan data cross section. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi logistik.
Berdasarkan hasil analisis data disimpulkan bahwa variabel tekanan tidak berpengaruh signifikan terhadap fraudulent financial statement, Variabel peluang tidak berpengaruh signifikan terhadap fraudulent financial statement, Variabel rasionalisasi tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, Variabel kemampuan berpengaruh signifikan terhadap fraudulent financial statement, Variabel arogansi tidak berpengaruh signifikan terhadap fraudulent financial statement.
Saran yang dapat berikan kepada investor dan calon investor, agar lebih berhati-hati dan teliti didalam menginvestasikan asetnya pada perusahaan yang tidak terdeteksi melakukan kecurangan. Bagi manajemen perusahaan (emiten), agar menjalankan kewajiban dan tugas-tugasnya sesuai dengan aturan yang ada dan berdasarkan kepentingan bersama bukan atas kepentingan pribadi.
Downloads
The use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution 4.0 International License.
Author’s Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
User Rights
JSS's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JSS permits users to copy, distribute, display, and perform the work. Users will also need to attribute authors and JSS on distributing works in the journal.
Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article,
- The right to enter into separate, additional contractual arrangements for distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Jurnal STIE SEMARANG).
Co-Authorship
If the article was jointly prepared by other authors, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JSS will not be held liable for anything that may arise due to the author(s) internal dispute. JSS will only communicate with the corresponding author.
Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by JSS.
Miscellaneous
JSS will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JSS's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
.png)
