ABSTRAK

Laporan keuangan menjadi suatu instrumen penting dalam operasional suatu perusahaan.
Kondisi perusahaan secara finansial dapat tercermin dalam laporan keuangan perusahaan.
Namun, terdapat banyak celah dalam laporan keuangan yang dapat menjadi ruang bagi
manajemen dan oknum tertentu untuk melakukan kecurangan pada laporan keuangan. Penelitian
ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis segitiga
kecurangan. Teori segitiga kecurangan yang dikemukakan oleh Cressey (1953) menyatakan
bahwa terdapat tiga kondisi yang selalu hadir dalam setiap kejadian kecurangan. Ketiga kondisi
tersebut yaitu, tekanan, kesempatan, dan rasionalisasi. Sampel penelitian yang digunakan adalah
perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010-2014. Jumlah
perusahaan yang menjadi sampel penelitian adalah 44 perusahaan curang dan 44 perusahaan
tidak curang.

Jenis data yang digunakan adalah data sekunder, yang berupa laporan tahunan perusahaan
yang listing di BEI selama periode 2010-2014. Pengujian hipotesis dilakukan dengan metode
regresi logistik dengan software SPSS 17. Hasil penelitian menunjukkan bahwa ketidakstabilan
keuangan yang diproksikan dengan rasio perubahan total aset, tekanan eksternal yang
diproksikan dengan leverage ratio, kebutuhan keuangan pribadi, komite audit independen yang
diproksikan dengan rasio komite audit independen, dan dewan komisaris yang diproksikan
dengan rasio dewan komisaris independen yang diproksikan dengan rasio kepemilikan saham
oleh orang dalam, terbukti berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini
tidak membuktikan bahwa target keuangan yang diproksikan dengan ROA (Return On Asset),
sifat industri yang diproksikan dengan rasio perubahan persediaan, dan rasionalisasi yang
diproksikan dengan pergantian auditor memiliki pengaruh terhadap kecurangan laporan
keuangan.

Kata Kunci : Tekanan, Kesempatan, Rasionalisasi, Segitiga Kecurangan, Kecurangan Laporan

Keuangan, Kecurangan.
 ABSTRACT

Financial statements become an important instrument in the operations of a company.

On the whole, company's financial condition can be seen by its financial statements. However,
there are many gaps in financial statements which can create possibilities of the management
and certain parties to exploit it and commit fraud. This research was using fraud triangle
analysis in purpose to detect if there was a fraud in financial statements. Fraud triangle theory
by Cressey (1953) states that there are three conditions that always appears in every fraud case.
These conditions are pressures, opportunities and rationalizations. This research used
manufactured companies that listed in Indonesia Stock Exchange during the period 2010-2014
as the models. It was involving both 44 fraud-committed companies and non fraud-committed
ones with the same number of companies.

Secondary data used by this research to do the examination, which is the annual reports
of companies listed in Stock Exchange during the period 2010-2014. Hypothesis testing was
conducted using logistic regression with SPSS 17 software. Under these circumstances, the result
shows that the variables of financial instability which was proxied by change in total assets
ratio, external pressure variable which was proxied by leverage ratio, personal financial need
variable which was proxied by the ratio of ownership in the firm held by insiders, independent
audit committee variable which was proxied by the ratio of independent audit committee
member, and variable independent commissioner which was proxied by the ratio of independent
commissioner, are revealed to have reaction to the financial statement fraud. On the contrary,
this study does not prove that financial targets variables which was proxied by ROA (Return On
Asset), nature of the industry which was proxied by the change in inventory ratio, and
rationalization variables which was proxied by change in auditors contribute to the financial
statement fraud.

Keyword : Pressure, Opportunity,Rationalization, Fraud Triangle, Financial Statement Fraud,

Fraud.