Pengaruh Fraud Triangle Theory Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia

Uki Vionita

doi:10.59086/jam.v4i3.1264

Authors

Uki Vionita Universitas Bank BPD Jateng

DOI:

https://doi.org/10.59086/jam.v4i3.1264

Keywords:

Fraud Triangle Theory, Kecurangan Keuangan, Pressure, Opportunity, Rationalization

Abstract

Kecurangan laporan keuangan merupakan permasalahan krusial yang dapat menurunkan kredibilitas informasi keuangan dan kepercayaan investor, khususnya pada sektor food and beverage yang menghadapi tekanan kinerja dan persaingan tinggi. Penelitian ini bertujuan menguji pengaruh fraud triangle theory terhadap kecurangan laporan keuangan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Dimensi tekanan diukur menggunakan leverage, likuiditas, dan profitabilitas; peluang diproksikan melalui penggunaan auditor Big Four; sedangkan rasionalisasi diukur dengan rasio independensi dewan direksi. Penelitian ini menggunakan 198 observasi perusahaan yang dipilih melalui purposive sampling dan dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa tekanan dan peluang tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sebaliknya, rasionalisasi berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Temuan ini menegaskan kebaruan bahwa aspek rasionalisasi lebih dominan dibandingkan tekanan dan peluang dalam menjelaskan kecurangan laporan keuangan pada sektor food and beverage. Secara teoretis, penelitian ini memperkuat relevansi fraud triangle theory dengan penekanan pada dimensi perilaku dan tata kelola. Secara praktis, hasil penelitian memberikan implikasi bagi manajemen, auditor, dan regulator untuk meningkatkan efektivitas pengawasan dan independensi dewan sebagai upaya pencegahan kecurangan laporan keuangan.

Financial statement fraud remains a critical issue that undermines the credibility of financial information and investor confidence, particularly in the food and beverage sector, which faces high performance pressure and intense competition. This study aims to examine the applicability of fraud triangle theory in detecting financial statement fraud among food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Pressure is proxied by leverage, liquidity, and profitability; opportunity is measured by the use of Big Four auditors; and rationalization is proxied by the proportion of independent board members. Using 198 firm-year observations selected through purposive sampling and analyzed with logistic regression, the results show that pressure and opportunity do not have a significant effect on financial statement fraud. In contrast, rationalization has a positive and significant effect. These findings highlight the novelty of this study by demonstrating that rationalization plays a more dominant role than pressure and opportunity in explaining financial statement fraud in the Indonesian food and beverage sector. Theoretically, this study extends the fraud triangle theory by emphasizing governance-related behavioral factors. Practically, the results provide implications for managers, auditors, and regulators to strengthen board independence and oversight mechanisms to mitigate financial statement fraud.

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