PENGARUH VARIABEL FINANCIAL STABILITY, EXTERNAL PRESSURE TERHADAP FRAUD LAPORAN KEUANGAN DENGAN PENERAPAN PSAK 116 SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.35446/akuntansikompetif.v7i2.1704Abstract
The purpose of this study was to analyze how financial stability and external pressures affect the fraud of financial statements with PSAK 116 as a moderation variable. The population in the study included comp anies listed on the Indonesia Stock Exchange, which is part of the lq45 index, from 2014 to 2023, with a total of 72 companies. The samples were taken by purposive sampling method, which produced 6 companies during the 10-year period. Data analysis was conducted using descriptive statistical analysis methods and inferential statistics using Eviews 12. The results showed that partial financial stability and external pressure have a positive effect on financial statement fraud. In addition, PSAK 116 is able to strengthen the influence of financial stability on financial statement fraud, but weaken the influence of external pressure on financial statement fraud. The results of the study concluded that increased financial targets associated with increased levels of fraud in financial reporting. In addition, institutional ownership can weaken the influence of financial targets on fraud in the company's financial statements.
Keywords: Financial Stability, External Pressure, PSAK 116, Financial Statement Fraud
References
ACFE. (2018). Survai Fraud Indonesia (2016). Association of Certified Fraud Examiners Indonesia Chapter.
Adrian Kayoi, S. (2019). Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Ditinjau Dari Fraud Triangle Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017. Diponegoro Journal of Accounting, 8(4), 1–13.
Bhaktiar, R. E. (2021). Jurnal Mantik The Effect of the Fraud Triangle on Fraud Financial Statements ( Case Study on Manufacturing Companies in the Food and Beverage Subsector ). 5(36), 841–847.
Indira Shinta Dewi. (2021). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Triangle. Jurnal Liabilitas, 6(2), 16–27. https://doi.org/10.54964/liabilitas.v6i2.76
Lestari, M. I., & Florensi, V. (2022). Deteksi Fraudulent Financial Statement: Pengujian Dengan Analisis Proksi Fraud Triangle. Jurnal Bina Akuntansi, 9(1), 107-125.
Muhandisah, Z., & Anisykurlillah, I. (2016). Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective. Accounting Analysis Journal, 5(4), 381–388. https://doi.org/ISSN 2252-6765
Priantara, Diaz. (2013). Fraud Auditing & Investigation. Jakarta : Mitra Wancana Media
Renata, F., & Marlinah, A. (2022). Analisis Teori Fraud Triangle dalam mendeteksi Financial Statement Fraud. E-Jurnal Akuntansi TSM, 2(4), 671–686. https://doi.org/10.34208/ejatsm.v2i4.1862
Siregar, E., & Surianti, M. (2022). Pendeteksian Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi di Bursa Efek Indonesia. Jurnal Akuntansi, Keuangan Dan Perpajakan, 5(1), 27–39. https://doi.org/10.51510/jakp.v5i1.771
Syaifudin, M. B., & Sumunar, K. I. (2022). ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar dalam Daftar LQ 45 Periode 2016-2021). Jurnal Ilmu Sosial, Manajemen, Dan Akuntansi (JISMA), 1(4), 475–486.
Regina, R., Kusuma, I. C., & Didi, D. (2024). Analysis of the Implementation of PSAK 72, Return on Assets, Current Ratio and Company Size on Property Company Value. Jurnal Ilmiah Akuntansi Kesatuan, 13-22.
Sofiani, L., & Siregar, E. M. (2022). Analisis Pengaruh ROA, CR dan DAR Terhadap Nilai Perusahaan Sektor Makanan dan Minuman. Jurnal Imliah Akuntansi Kesatuan, 9-16.
Afif, M. N., Alfarisi, H., & Sumarna, A. (2024). PENERAPAN PSAK 116 ( IFRS 16 ) DALAM INDUSTRI TRANSPORTASI DAN LOGISTIK DI INDONESIA : DAPATKAH MENINGKATKAN KEANDALAN INFORMASI LAPORAN KEUANGAN BAGI PEMEGANG SAHAM ? 11(c), 1–18.
Downloads
Published
Versions
- 2024-05-26 (2)
- 2024-05-26 (1)
Issue
Section
License
Copyright (c) 2024 Siti Fatimah, Indra Cahya Kusuma, Didi Didi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
