Email this article 
Article Metrics |
 Article abstract view : 1182 times |
 PDF full text: 0 times
|
Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee And The Fraudulent Financial Statement
Abstract
influence toward fraudelent financial statement and determine some
element of fraud triangle that are financial stability, Leverage , ineffec
tive monitoring and one element of Good Corporate Governance that is
independent audit committee influence to fraudulent financial statement. This research topic is important because investors need earnings informa tion as a basic for making investment decision and fraudulent financial statement may affect quality of earnings information received by investors. Data obtained from financial statement of mining company period 2011-2015, data were analyzed with multiple linier regressions with 150 samples collected by purposive sampling technique. Then the authors used Micro soft Excel and SPSS version 24 for processing and analyzing samples. The results showed only financial stability that has a significant influence on fraudulent financial statement, while Leverage, ineffective monitoring and independent audit committee partially has not significant influence toward fraudulent financial statement.
Keywords: Stability, Leverage, Monitoring, Committee, Fraud
* Department of Accounting, Bunda Mulia University Jl. Ancol Barat IV, RT.12/RW.2, Ancol, Kec. Pademangan, Kota Jkt Utara, Daerah Khusus Ibukota Jakarta 14430
** Magister Program, Bunda Mulia University Jl. Ancol Barat IV, RT.12/RW.2, Ancol, Kec. Pademangan, Kota Jkt Utara, Daerah Khusus Ibukota Jakarta 14430
Full Text:
PDF
References
Agoes, S., & Ardana, I. C. (2013). Etika Bisnis dan profesi. Jakarta: Salemba empat.
Agustia, D. (2013). Pengaruh Faktor Good Corporate Governanace, Free Cash Flow, Dan Leverage Terhadap Manajemen LabaKeuangan. Jurnal Akuntansi Dan Keuangan, Vol. 15, No. 1, 27-42.
American Institute of Certified Public Accountant (AICPA), 2002. Statement on Auditing Standards (SAS) No. 99: Consideration of Fraud in a Financial Staetement Audit, AICPA”. New York.
Aprilia. (2017). Analisa Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal Akuntansi Riset Vol 6, No 1, , 109.
Arens, A. A., R. J. Elder, dan M. S. Beasley, 2009. Auditing and Assurance Service: An Indonesia Adaptation. Prentice Hall
A. Scott Fleming, Dana R. Hermanson, Mary-Jo Kranacher, and Richard A. Riley, Jr. (2016), Financial Reporting Fraud: Public and Private Companies, Journal of Forensic Accounting Research December 2016, Vol. 1, No. 1, pp. A27-A41, https://doi.org/10.2308/jfar-51475.
Beneish Messod (2011), The Beneish M-Score: Identifying Earnings Manipulation and Short Candidates, Business Insider, https://www.businessinsider.com/the-beneish-m-score-identifying-earnings-manipulation-and-short-candidates-2011-5/?IR=T
Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley Jr., and Uma K. Velury (2008) Financial Statement Fraud: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory: November 2008, Vol. 27, No. 2, pp. 231-252. https://doi.org/10.2308/aud.2008.27.2.231
Dain C. Donelson, Matthew S. Ege, and John M. McInnis (2017), Internal Control Weaknesses and Financial Reporting Fraud, AUDITING: A Journal of Practice & Theory, August 2017, Vol. 36, No. 3, pp. 45-69, https://doi.org/10.2308/ajpt-51608
Darmawan, Arif and Sariati Oktoria Saragih (2017), The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement, Vol 2 No 1 (2017): Journal Of Applied Accounting And Taxation (JAAT), DOI:Https://Doi.Org/10.5281/Zenodo.1306515
Diany, D. R., & Ratmono, D. (2014). Determinan Kecurangan Laporan Keuangan : Pengujian Teori Fraud Triangle. Diponegoro Journal Of Accounting Volume 3, Nomor 2.
Ferdinand, Rian, Setyarini Santosa (2018) Factors That Influence Fraudulent Financial Statements In Retail Companies – Indonesia, JAAF (Journal Of Applied Accounting And Finance), Volume 2, Number 2, 2018, 99-109, http://e-journal.president.ac.id/presunivojs/ index.php/JAAF/article/view/ 548/348
Gladys Lee and Neil L. Fargher (2018), The Role of the Audit Committee in Their Oversight of Whistle-Blowing, AUDITING: A Journal of Practice & Theory, February 2018, Vol. 37, No. 1, pp. 167-189 https://doi.org/10.2308/ajpt-51769
Handoko, L. B., & Ramadhani, A. K. (2017). Pengaruh Karakteristik Komite Audit, Keahlian Keuangan, Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan. DeReMa Jurnal Manajemen Vol. 12 No. 1.
Ikatan Akuntan Indonesia (IAI) (2015). Standar Akuntansi Keuangan. Jakarta.
Komite Nasional Kebijakan Governance. (2011). Pedoman Good Corporate Governance Perusahaan Konsultan Aktuaria Indonesia. Jakarta,
Kurnia , & Marsono. (2014). Pengaruh Faktor-faktor Dalam Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting ( Studi Kasus Pada Perusahaan Berdasarkan Sanksi Dari Bapepam Priode 2008-2012. Diponegoro Journal Of Accounting Volume 3, Nomor 2.
Manurung, T. D., & Hadian, N. (2013). Detection Fraud Of Financial Statment With Fraud Triangle. Proceedings Of 23rd International Business Reaserch Conference. Melbourne, Australia .
Mbobo Erasmus Mbobo and Adebimpe Otu Umoren (2016), The Influence Of Audit Committee Attributes On The Quality Of Financial Reporting Evidence From Nigerian Banks, International Journal of Economics, Commerce and Management United Kingdom Vol. IV, Issue 7, July 2016
Martantya, & Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang (Studi Kasus Pada Perusahaan Yang Mendapat Sanksi Dari Bapepam Periode 2002-2006). Diponegoro Journal Of Accounting Volume 2 Nomor 2 Martantya, R. M., & Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Resiko, Tekanan dan Peluang (Studi Kasus pada Perusahaan Yang Mendapat Sanksi Bapepam 2002-2006). Diponegoro Journal of Accounting, 2(2), 1-12. Retrieved from http://id.portalgaruda.org/index.php? ref=browse&mod=viewarticle&article=121360.
SAS. (2002). Consederation Of Fraud In a Financial Statement Audit. AU Section 316, SAS No. 99, 3.
Setyaningrum, Dyah, Lindawati Gani, Dwi Martani, Cris Kuntadi (2013), The Effect of Auditor Quality on the Follow-Up of Audit Recommendation, International Research Journal of Busines Studies (IRJBS), Vol. 6 No.2, pp. 89-104 DOI :https://doi.org/10.21632/irjbs.6.2.
Sihombing, S. K., & Rahardjo, N. S. (2014). Analisis Fraud Diamond Dalam Pendeteksian Financial Statment Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2012. Diponegoro Journal Of Accounting Volume 03, Nomor 02, 2.
Skousen, J. C., Smith, R. K., & Wright, J. C. (2008). Detecting and Predicting Financial Statment Fraud. The Effectiveness Of The Fraud Triangle And SAS No. 99.
Tiffani, L., & Marfuah. (2015). Deteksi Financial Statment Fraud Dengan Analisis Fraud Triangle Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. JAAI Volume 19 No.2.
Wantah, M. J. (2015). Analisis Penerapan PSAK No.1 Tentang Penyajian Laporan Keuangan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Berkala Ilmiah Efisiensi Volume 15 No. 04, 76.
Zainudin Emie Famieza, Hafiza Aishah Hashim, (2016), Detecting fraudulent financial reporting using financial ratio, Journal of Financial Reporting and Accounting, Vol. 14 Issue: 2, pp.266-278, https://doi.org/10.1108/JFRA-05-2015-0053
Internet :
(www.idx.co.id), accessed on August 10, 2017
Copyright (c) 2020 INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES
International Research Journal of Business Studies has been covered by the following services: | ||||||||||||||||||||||||
|
