Analisis Fraud Triangle Untuk Mendeteksi Kecurangan Laporan Keuangan Pada Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode Tahun 2017 - 2020
DOI:
https://doi.org/10.32534/jpk.v11i1.5549Abstract
Penelitian ini menguji tingkat perusahaan yang memiliki melakukan kecurangan laporan keuangan dan yang tidak. Variabel yang digunakan meliputi stabilitas keuangan, target keuangan, tekanan eksternal, sifat industri, pemantauan yang tidak efektif, akrual, dan kecurangan laporan keuangan laporan keuangan. Penelitian difokuskan pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Analisis deskriptif digunakan untuk mengidentifikasi lima perusahaan yang memenuhi kriteria. Pengumpulan data dilakukan melalui teknik dokumentasi dan penelusuran referensi. Model perhitungan indeks parameter Beneish-M-Score mengungkapkan bahwa ada satu perusahaan yang melakukan pergerakan tidak wajar karena aset dan laba setelah pajak yang tinggi. Perusahaan Indofarma dan Darya Varia Laboratoria mempunyai tekanan paling tinggi untuk melakukan kecurangan laporan keuangan, namun tidak terindikasi melakukan kecurangan. Perusahaan Indofarma dan Tempo Scan Pacific juga mendapat tekanan tertinggi untuk melakukan kecurangan laporan keuangan namun tidak terindikasi melakukan kecurangan laporan keuangan. Penelitian tersebut menyarankan agar perusahaan sebaiknya mengurangi piutang dan meningkatkan penerimaan kas untuk menghindari kecurangan laporan keuangan laporan keuangan. Analisis ini akan membantu pengguna laporan keuangan dalam mendeteksi perusahaan yang melakukan kecurangan laporan keuangan
Keywords:
Kecurangan Laporan Keuangan , Pressure, Opportunity, RazionalitationDownloads
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