Perspektif Fraud Triangle Terhadap Pendeteksian Financial Statement Fraud (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2015-2017

Reinalda Fidelia Sasmita, Annisa Nurbaiti

Abstract

Abstrak Fraud adalah kejahatan yang dapat ditangani dengan dua cara; mencegah dan mendeteksi. Salah satu jenis kecurangan adalah financial statement fraud. Financial statement fraud merupakan usaha yang dilakukan dengan sengaja oleh perusahaan untuk menipu dan menyesatkan para pengguna laporan keuangan, terutama investor dan kresitor, hal tersebut dilakukan dengan cara menyajikan dan merekayasa nilai material dari laporan keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial stability, external pressure, ineffective monitoring, nature of industry, opinion auditor, dan change in auditor terhadap pendeteksian financial statement fraud. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015- 2017. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dan diperoleh sebanyak 53 perusahaan dalam kurun waktu 3 tahun sehingga didapat 159 total sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel denga menggunakan software EVIEWS 9. Hasil penelitian menunjukkan bahwa financial stability, external pressure, ineffective monitoring, nature of industry, opinion auditor, dan change in auditor berpengaruh secara simultan terhadap pendeteksian financial statement fraud. Secara parsial, financial stability dan nature of industry berpengaruh positif signifikan terhadap pendeteksian financial statement fraud sedangkan extrenal pressure, ineffective monitoring, opinion auditor, change in auditor tidak berpengaruh terhadap pendeteksian financial statement fraud. Kata kunci: financial statement fraud, fraud triangle, pressure, opportunity, rationalization. Abstract Fraud is a crime that can be handled in two ways; prevent and detect. One type of fraud is a fraudulent financial statement. Financial statement fraud is an intentional effort by the company to deceive and mislead the users of financial statement, especially investors and creditor, this is done by presenting and engineering the value of the material from financial statement. This study aims to determine and analyze the effect of financial stability, external pressure, ineffective monitoring, nature of industry, opinion auditor and change in auditor towards detection financial statement fraud. the population in this study are manufacture listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique in this study was purposive sampling technique and obtained as many as 53 companies within a period of 3 years to obtain 159 total sample companies. The analysis technique used in this study is panel data regression analysis using EVIEWS 9 software. The results showed that financial stability, external pressure, ineffective monitoring, nature of industry, opinion auditor and change in auditor simultaneously influence the detection financial statement fraud. Partially, financial stability and nature of industry has a significant positive effect on detection financial statement fraud, while external pressure, ineffective monitoring, opinion auditor, change in auditor have no effect on detection financial statement fraud. Keyword : financial statement fraud, triangle fraud, pressure, opportunity, rationalization

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