Efektivitas Fraud Triangle dalam Mendeteksi Manajemen Laba Akrual Berbasis SAS NO. 99 pada Perusahaan Penanaman Modal Asing

  • Umarsono Umarsono
DOI: https://doi.org/10.35838/jrap.2016.003.02.18
Abstract views: 266 | PDF downloads: 478
Keywords: fraud triangle, financial target, financial stability, nature of industry, change in audit and rationalization, accrual earnings management.

Abstract

A B S T R AC T

Fraudulence on presentation of financial statements often made by the management through accrual earnings management. This study aimed to analyze the financial targets, financial stability, the nature of the industry, changes in auditors and rationalization of accrual earnings management. The research sample used is a total of 210 companies with foreign ownership. The results showed that the variables of financial targets proxy by ROA (Return on Assets), financial stability is proxied SATA (ratio of sales to total assets) and the rationalization of the variables indicated by audchange (turn of the public accounting firm), and the ratio of the change in total accrual of total assets proved to have influence significant akkrual earnings management. While the nature of the industry which is proxied by the ratio of change in receivables is not proven effect on accrual earnings management.

A B S T R A K

Kecurangan penyajian laporan keuangan banyak dilakukan oleh manajemen melalui manajemen laba akrual. Penelitian ini bertujuan untuk menganalisis financial target, financial stability, nature of industry, change in auditor dan rationalization terhadap manajemen laba akrual. Sampel penelitian yang digunakan adalah sebanyak 210 perusahaan penanaman modal asing. Hasil penelitian menunjukkan bahwa variabel financial target yang diproksikan dengan ROA (Return On Asset), financial stability yang diproksikan SATA ( rasio sales terhadap total asset) dan variabel rationalization yang diproksikan dengan AUDCHANGE ( pergantian kantor akuntan publik), dan rasio perubahan total akrual terhadap total asset terbukti berpengaruh signifikan terhadap manajemen laba akkrual, sedangkan nature of industry yang diproksikan dengan rasio perubahan piutang tidak terbukti berpengaruh terhadap manajemen laba akrual.

JEL Classification: M41

How to Cite
Umarsono, U. (1). Efektivitas Fraud Triangle dalam Mendeteksi Manajemen Laba Akrual Berbasis SAS NO. 99 pada Perusahaan Penanaman Modal Asing. Jurnal Riset Akuntansi & Perpajakan (JRAP), 3(02), 225-237. https://doi.org/10.35838/jrap.2016.003.02.18
Section
Articles