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.v11i1.5549Kata Kunci:
Kecurangan Laporan Keuangan , Pressure, Opportunity, RazionalitationAbstrak
Penelitian ini bertujuan untuk mengetahui bagaimana tingkat presentase perusahaan yang tergolong melakukan kecurangan laporan keuangan dan yang tidak melakukan kecurangan laporan keuangan Variabel yang digunakan dalam penelitian ini adalah Finacial Stability, Financial Targets, Eksternal Pressure, Nature Of Industry, Ineffective Monitoring, Accruals dan kecurangan laporan keuangan (Financial Statement Fraud). Populasi dalam penelitian ini adalah perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2017–2020 dengan teknik penetapan sampel menggunakan metode Purposive Sampling sehingga didapat 5 perusahaan farmasi yang memenuhi kriteria. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Sumber data penelitian ini adalah situs resmi Bursa Efek Indonesia www.idx.co.id. Selanjutnya, metode pengumpulan data yang digunakan dengan teknik dokumentasi dan penelusuran referensi.Berdasarkan hasil penelitian dan hasil analisis data pada model perhitungan index parameter beneish-m-score terdapat satu perusahaan yang melakukan pergerakan tidak wajar atas tingginya asset perusahaan dan laba setelah pajak. Hasil perhitungan financial target, financial stability dan eksternal perusahaan Indofarma dan Darya Varia Laboratoria mempunyai tekanan paling tinggi untuk melakukan kecurangan laporan keuangan tetapi pada perhitungan index parameter beneish-m-score perusahaan Indofarma dan Darya Varia Laboratoria tidak terindikasi melakukan kecurangan laporan keuangan. Hasil perhitungan nature of industry dan innefective monitoring perusahaan Indofarma dan Tempo Scan Pasific mempunyai tekanan paling tinggi untuk melakukan kecurangan laporan keuangan tetapi pada perhitungan index parameter beneish-m-score perusahaan Indofarma dan Tempo Scan Pasific tidak terindikasi melakukan kecurangan laporan keuangan.Dapat disimpulkan bahwa perusahaan yang baik akan berusaha untuk memperkecil jumlah piutang dan memperbanyak penerimaan kas perusahaan. Dengan begitu analisis tersebut akan memudahkan para pengguna laporan keuangan untuk mendeteksi apakah perusahaan tersebut melakukan kecurangan laporan keuangan
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