tugas 3

NAMA           :  Ferdy Fakhran

KELAS          :  3EB05

NPM               :  27211814

TUGAS 3 : Analisis Jurnal "MODEL DETEKSI KECURANGAN BERBASIS FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Publik Di Indonesia)”

Ringkasan Jurnal :

Judul              : MODEL DETEKSI KECURANGAN BERBASIS FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Publik Di Indonesia)

Penulis             : Sukirman Dan Maylia Pramono Sari

Universitas     : Universitas Negri Semarang

No Jurnal       : Jurnal Akuntansi & Auditing Volume 9/No. 2/MEI 2013 : 199 – 225

ABSTRACT

The case of issuers violation in stock market is one of the most frequent case that should be

solved by the stock market’s Regulator Board. In Indonesia, the authority to do the surveillance in stock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution (or called ‘Bapepam-LK’ in Indonesian). There is a gap between society’s expectation toward Bapepam-LK as the regulator and its performance in solving several companies violation cases which demands some alternative solutions. Based on the above description, this study will

empirically investigate the development of fraud detection model using fraud triangle based on

the cases of violation committed by public companies in Indonesia. In detail, the problems in

this research are: (1) Is there any difference related to the triggering factors of Fraud Triangle

between the company that commits fraud and the company that does not; (2) Is there any difference in terms of pressure between the company that commits fraud and the company that does not; (3) Is there any difference in terms of opportunity between the company that commits fraud and the company that does not; (4) Is there any difference in terms of rationalization between the company that commits fraud and the company that does not. This research was carried out to the public companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there are two sample group in this research. The first sample group consiststed of the companies who had committed fraud and the second group as comparison consisted of the non-fraud companies. In this research there are 98 companies as the research samples which consisted of 23 companies who had committed fraud and 75 companies who did not commit fraud. The analysis tool used for this research was logistic regression because the measurements of dependent variable used the categorical that is dummy variable, code (0) was used for the non-fraud companies and code (1) was used to indicate the companies who committed fraud. The research result shows that from four hypothesis proposed in this research, only one variable which fits in to the model (variable in equation) because posesses the significance score above 0.05. The interpretation is that the higher the audit report (rationalization), will make the company’s probability to commit fraud is also higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) is accepted because the audit report (rationalization) is proven to have the ability in forming the model to predict fraud in a company.

Variabel Penelitian :

Variabel dependen dalam penelitian ini adalah perusahaan yang melakukan pelanggaran (fraud) dan perusahaan yang tidak melakukan pelanggaran (fraud).Sedangkan variabel independen dalam penelitian ini adalah tiga faktor pembentuk fraud yaitu tekanan (pressure), kesempatan (opportunities), dan rasionalisasi/pembenaran (rationalizations). Tahapan pengukuran variabel penelitian didasarkan pada penelitian Skousen et al. 2009

Metoda Analisis Data :

Analisis Deskriptif

Dalam hal ini akan dilakukan analisis deskriptif baik terkait terkait dengan variabel.Analisis secara kualitatif dilakukan pada tahap awal dengan melakukan identifikasi jenis dan item-item pelanggaran perusahaan sampai dengan penanganan terhadap pelanggaran tersebut. Berbagai ilustrasi tabel dan grafik

Analisis Inferensial

Analisis secara kuantitatif melalui pengujian statistika dilakukan untuk mengetahui hubungan antar variabel yang diteliti

HASIL DAN PEMBAHASAN

Penelitian ini memberikan hasil bahwa dari empat hipotesis yang diajukan dalam penelitian ini, hanya terdapat satu variabel masuk ke dalam model (variabel in equation) yaitu audit report sebagai proksi dari rasionalisasi (rationalization). Hipotesis pertama, kedua dan ketiga tidak diterima (ditolak) sedangkan hipotesis keempat diterima. Hal ini berarti bahwa semakin tinggi nilai audit report (rationalization), maka probabilitas perusahaan melakukan fraudjuga semakin tinggi.

ANALISIS JURNAL

1.Variabel yang digunakan dalam penelitian ini tidak dapat digunakan untuk membentuk  model. Saran untuk penelitian selanjutnya menggunakan variabel lain untuk membentuk model.

2.Selain itu saran untuk penelitian selanjutnya adalah menggunakan rasio keuangan yang lain atau menggunakan pengukuran selain rasio keuangan untuk mengukur fraud