Analisis Faktor Penyebab Financial Distress Melalui Fraud Pentagon Theory Dengan Financial Statement Fraud Sebagai Variabel Moderasi
Abstract
Sebuah aksi kecurangan yang terjadi di dalam organisasi atau perusahaan harus menjadi salah satu perhatian utama untuk diamati agar masalah tersebut dapat diselesaikan dengan cepat. Siapa saja yang berada di dalam organisasi atau perusahaan tanpa memandang tingkat jabatan yang dimilikinya dapat menjadi pelaku terhadap aksi kecurangan yang terjadi. Dampaknya, aksi kecurangan yang terus terjadi di dalam organisasi atau perusahaan dapat menimbulkan kerugian bagi perusahaan. Kerugian tersebut timbul karena sumber daya perusahaan yang dimanfaatkan secara pribadi oleh pelaku dan/atau perusahaan membayar denda kepada pembuat kebijakan karena telah terbukti melakukan aksi kecurangan melalui manipulasi kinerja perusahaan. Jika hal ini diabaikan dan terus terjadi, risiko kesulitan keuangan pada tahun berjalan hingga risiko kebangkrutan dapat saja dialami oleh organisasi atau perusahaan tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui hubungan serta pengaruh antara konstruk fraud pentagon theory terhadap financial distress dengan financial statement fraud sebagai variabel moderasi. Sampel yang digunakan pada penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia pada sektor kesehatan, sektor transportasi & logistik, dan sektor teknologi pada tahun 2020-2022 dengan total sampel sebanyak 105 perusahaan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa seluruh konstruk fraud pentagon theory yaitu tekanan, kesempatan, rasionalisasi, kompetensi, dan arogansi berpengaruh positif dan signifikan terhadap financial distress. Tekanan dalam konstruk fraud pentagon theory menjadi variabel yang memiliki pengaruh terbesar terhadap financial distress. Selain itu, bentuk kecurangan financial statement fraud sebagai variabel moderasi berhasil memperkuat besaran pengaruh fraud pentagon theory terhadap financial distress.
Kata Kunci: Fraud Pentagon Theory, Financial Statement Fraud, Financial Distress.
References
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Chen, C. C., Chen, C. D., & Lien, D. (2020). Financial distress prediction model: The effects of corporate governance indicators. Journal of Forecasting, 39(8), 1238-1252.
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Kazemian, S., Said, J., Nia, E.H., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime, 26(2), 447-463.
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Kusumawardhani, Prisca. (2011). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI. Universitas Negeri Surabaya, (Online), (http://www.ejournal.unesa.ac.id/ index.php/jurnalakuntansi/article/view/2295,
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Lou, Y. I., & 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).
Marks, J. (2018). Fraud pentagon–An enhancement to the three elements of fraud. Elements Discussion Leader: Crowe Horwarth. Crowe Horwarth.
Mohamed, N., Zakaria, N. B., Nazip, N. S. B. M., & Muhamad, N. F. (2021). The influencing factors of employee fraud in Malaysian financial institution: The application of the fraud pentagon theory. Academy of Strategic Management Journal, 20, 1-12.
Molida, Resti. (2011). Pengaruh Financial Stability, Personal Financial Need Dan Ineffective Monitoring Pada Financial Statement Fraud Dalam Perspektif Fraud Triangle. Fakultas Ekonomika dan Bisnis. Universitas Diponegoro.
Nakashima. M. And D.A. Ziebart. (2019). Are There Associations between Fraud Occurrence and Governance Mechanisms? Evidence from Japan, Business Review Faculty of Business Administration Bunkyo Gakuin University, 29(1):103– 119.
Norbarani, Listiana. (2012). Pendeteksian Kecurangan Laporan keuangan dengan Analisis Fraud Triangle yang diadopsi dalam SAS No.99. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro.
Nurbaiti, Z., & Hanafi, R. (2017), ‘Analisis Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregularities’. Jurnal Akuntansi Indonesia, vol. 6, no. 2, pp. 167-184.
Pangkey, P. C., Saerang, I. S., & Maramis, J. B. (2018). Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman dan Metode Zmijewski Pada Perusahaan Bangkrut yang Pernah Go Public di Bursa Efek Indonesia. Jurnal EMBA Vol. 6 No. 4, 3178-2187.
Prihanthini, N.M. E. Dwi dan Maria M. R. Sari. (2013) Prediksi Kebangkrutan Dengan Model Grover, Altman Z-Score, Springate Dan Zmijewski Pada Perusahaan Food And Beverage Di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana 5.2.
Purnamasari, P., & Oktaroza, M.L. (2015). Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension.
Putra, B. P. D. (2015). Pengaruh dewan komisaris, proporsi komisaris independen, terhadap kinerja perusahaan. Jurnal Manajemen Teori dan Terapan| Journal of Theory and Applied Management, 8(2).
Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education, 23(4), 521–533.
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.
Robison, H. D., & Santore, R. (2011), ‘Managerial incentives, fraud, and monitoring’. Financial Review, vol. 46, no. 2, pp. 281-311.
Rosner, Rebecca L. (2003). Earnings Manipulation in Failing Firms Contemporary Accounting Research, Vol. 20, No. 2., pp.361-408.
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170-184.
Salim, M. N., & Ismudjoko, D. (2021). An analysis of financial distress accuracy models in Indonesia coal mining industry: an Altman, Springate, Zmijewski, Ohlson and Grover approaches. Journal of Economics, Finance and Accounting Studies, 3(2), 01-12.
Sekawulan, W., & Umar, H. (2021). The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 1(2), 85-104.
Simon et al. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies. The Macro-theme Review, 4 (3), 126-145.
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2024-07-03
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