Pengaruh fraud triangle terhadap fraudulent financial statement
DOI:
https://doi.org/10.60036/jbm.1381Keywords:
Fraudulent Financial Statement, Fraud Triangle, Pressure, Opportunity, Rationalization, Financial StabilityAbstract
Tujuan – ini bertujuan untuk menganalisis pengaruh pressure, opportunity, rationalization, dan financial stability terhadap terjadinya kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024.
Desain/metodologi/pendekatan – Penelitian kuantitatif ini berlandaskan pada Fraud Triangle Theory dan menggunakan metode analisis regresi linier berganda. Pengumpulan data melibatkan 141 observasi dari 47 perusahaan perbankan yang dipilih secara purposive sampling.
Temuan – Secara simultan, seluruh variabel independen terbukti memengaruhi kecurangan laporan keuangan. Namun, pengujian secara parsial menunjukkan bahwa hanya variabel pressure yang berpengaruh signifikan, sedangkan opportunity, rationalization, dan financial stability tidak memiliki pengaruh yang signifikan secara parsial.
Keterbatasan penelitian – Ruang lingkup penelitian ini terbatas pada sektor perbankan dengan periode pengamatan yang singkat, sehingga hasilnya belum dapat digeneralisasikan ke sektor industri lain. Nilai Adjusted R Square yang diperoleh hanya sebesar 8%, mengindikasikan bahwa 92% variasi kecurangan laporan keuangan dipengaruhi oleh faktor-faktor di luar model penelitian ini. Selain itu, ketergantungan pada proksi rasio keuangan memiliki keterbatasan dalam mencerminkan kondisi kualitatif secara menyeluruh.
Implikasi – Manajemen perbankan perlu memperkuat sistem pengendalian internal, Good Corporate Governance, serta manajemen tekanan organisasi untuk meminimalkan celah manipulasi. Bagi auditor, temuan ini penting untuk meningkatkan skeptisisme profesional agar prosedur penilaian risiko kecurangan dapat dilakukan dengan lebih tepat sasaran.
Kebaruan – Penelitian ini menyajikan bukti empiris mutakhir mengenai dinamika kecurangan laporan keuangan yang secara khusus berfokus pada sektor perbankan di masa pascapandemi (2022–2024) dengan memanfaatkan proksi yang telah disesuaikan.
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