KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN

Rilla Izzatul Haqqi; Moh. Nizarul Alim; T. Tarjo

doi:10.21107/jaffa.v3i1.955

KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN

Rilla Izzatul Haqqi, Moh. Nizarul Alim, T. Tarjo

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan rasio keuangan untuk mendeteksi fraud laporan keuangan. Rasio keuangan yang digunakan adalah rasio lancar, rasio cepat, rasio laba bersih terhadap total aset, dan rasio laba bersih terhadap penjualan. Sampel yang dipakai dalam penelitian ini adalah perusahaan go-public yang terkena sanksi oleh Bapepam LK dan diduga melakukan fraud laporan keuangan, tahun 2000-2012. Teknik analisis data menggunakan regresi logistik.

Hasil penelitian ini menunjukan rasio laba bersih terhadap total aset dapat digunakan untuk mendeteksi fraud laporan keuangan. Namun, rasio lancar, rasio cepat, dan rasio laba bersih terhadap penjualan tidak dapat digunakan untuk mendeteksi fraud laporan keuangan

Keywords

Mendeteksi Fraud Laporan Keuangan, Rasio Lancar, Rasio Cepat, Rasio Laba Bersih, dan Rasio Laba

Full Text:

PDF (Bahasa Indonesia)

References

Amrizal. Pencegahan dan Penmendeteksian Keuangan Oleh Internal Auditor. www.BPK.go.Id

Ansar, Muhammad. 2012. Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Pelaporan Keuangan Pada Perusahaan Publik Di Indonesia. Universitas Diponegoro. Semarang

Association Of Certified Fraud Examiners (ACFE). 2011. Fraud Examiners Manual. Austin, Texas: Association Of Certified Fraud Examiners. Austin. TX

Bapepam. 2000-2012. Annual Report Bapepam-LK. Diakses Tanggal 20 Oktober 2011

Basley, S.M Carcello J.V and Hermanson DR. 1999. Fraudelent Financial Reporting: 1987-1977: An Analisys Of Us Publik Companies. Research Report, COSO

Beasley, Mark S. (1996). An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review. Vol 71 (4): 443-465.

Beasley, Mark S. 1996. An Empirical Analysis Of The Relation Between The Board Of Director Composition And Financial Statement Fraud. The Accounting Review. Vol 71 (4): 443-465.

Beneish, M. 1999. The Detection Of Earnings Manipulation. Financial Analyst’s Journal (September/October): 24-36

Dani, Radziah Mohd, Wan Adibah Wan Ismail, dan Khairul Anuar Kamarudin. 2013. Can Financial Ratios Explain The Occurrence Of Fraudulent Financial Statements? The 5th International Conference On Financial Criminology. Global Trends In Financial Crimes In The New Economies.

Dooley, Daniel V. dan Skalak, S. L. Skalak. 2006. Financial Reporting Fraud and The Capital Markets. A Guide to Forensic Accounting Investigation.

Fanning M.K. Dan Cogger, K.O.1998. Neural Publisehed Of Manajemen Fraud Using Published Finacial Data. International Journal Of Intelligen System In Accounting Finance And Management. Vol. 7 (1), pp. 21-44

Feroz, E., K. Park and V. Pastena, 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research 29, 107-142.

Ghozali, Imam. 2009. Aplikasi Analisis Multivariat Dengan Progran SPSS. Semarang. Badan Penerbit Universitas Dipenegoro.

Golden, T. E., S. L. Skalak, and M. M. Clayton. 2006. A Guide to Forensic Accounting Investigation. PricewaterhouseCoopers LLP. 10-11: 183-242.

Grove, H., T. Cook, E. Streeper, And G. Throckmorton. 2010. Bankruptcy And Fraud Analysis: Shorting And Selling Stocks”, Journal Of Forensic And Investigative Accounting. July-December. Volume 2, Issue 2.

Grove, Hugh And Elisabetta Basilico. 2008. Fraudulent Financial Reporting Detection Key Ratios Plus Corporate Governance Factors. Journal Of Accounting Research. Vol. 38 No. 3, Pp.10-42.

Grove, Hugh and Elusabetta Basilico. 2008. Fraudelent Financial Reporting Detecting Key Ratios Plus Corporate Govermance Factor. Jaurnal Of Accounting Research. Vol. 38, N0. 3, Pp. 10-42

Harahap, Sofyan Syafri. 1993. Teori Akuntansi. PT Raja Grafindo Persada. Jakarta.

Hargyantoro, Febrian. 2010. Pengaruh Internet Financial Reporting Dan Tingkat Pengungkapan Informasi Website Terhadap Frekuensi Perdagangan Saham Perusahaan. Fakultas Ekonomi. Universitas Diponegoro. Semarang

Hutomo, Oki Suryo. 2012. Cara Menmendeteksi Fraudulent Financial Reporting Dengan Menggunakan Rasio-Rasio Finansial. Fakultas Ekonomika Dan Bisnis. Universitas Diponegoro. Semarang

Jogiyanto. 2004. Metodologi Penelitian Bisnis: Salah Kaprah Dan Pengalaman-Pengalaman. Edisi 2004/2005. Bpfe Yogyakarta. Penerbit Universitas Diponegoro Semarang.

Kathleen Kaminski, A. 2004. Can Financial Ratios Detect Fraudulent Financial Reporting. Journal Of Accounting Research. Vol. 19 No. 1, Pp.15-28.

Keige,P.N. 1991. Business Failure Prediction Using Discriminant Analysis, Unpublished Master Of Business Administration Thesis, University Of Nairobi

Kreutzfeldt, R., Dan W. Wallace. 1986. Error Characteristics In Audit Populations : Their Profile And Relationship To Environment Factors. Auditing: A Journal Of Practice & Theory. (Fall) : Pp. 20-43.

Lari, Leonard Rang’Ala. 2009. The Power Of Financial Ratios In Detekting Fraudelan Financialreporting: The Case Of Savings And Credit Co-Operative Sosieties In Kenya. Strathmore University.

Luciana Spica Almilia, Kristijadi. 2003. Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur Yang Terdaftar Di BEJ. Jurnal Akuntansi Dan Auditing Indonesia. Vol. 7 No. 2, Desember 2003, Hal 183 - 206.

Meckling W. H, Dan Jensen. 1976. Theory Of The Firm: Managerial Behavior, Agent Cost And Ownership Structure. Journal Of Financial Economics. Vol. 3: 305-306

Ohlson, James A.1980. Financial Rastios And The Probabilistic Prediction Of Bankruptcy. Journal Of Accounting Research: Vol. 18.

Persons, Obeua S. 1999. “Using Financial Information To Defferentiate Failed Vs Surviving Finance Companies In Thailand: An Implication For Emerging Economies”, Multinational Finance Journal, Vol. 3 No.2, Pp. 127-145.

Persons, Obeua S. 1999. “Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting. Journal Of Applied Business Research. Vol. 11 (3): Pp.131-146

Rezaee, Hogan, E.Chris, Zabihollah, Richard A. Riley, Jr., And Uma K. Velury. 2008. Financial Statement Fraud: Insights From The Academic Literature. Journal Of Auditing. Vol. 27 No.2, Pp.231-252.

Robinson, Owen-Jackson, L., , D., & Shelton, S. W. 2009. The Association Between Audit Committee Characteristic, The Contracting Process, And Fraudulent Financial Reporting. American Journal Of Bussiness, 57-65.

Schilit, H., 2003. Financial Shenanigans. Center for Financial Research Analysis

Scott, William R. 1997. “Financial Accounting Theory”. International Edition. New Jersey: Prentice-Hall, Inc.

Skousen, C. J., and C. J. Wright. 2006. Contemporaneous risk factors and the prediction of financial statement fraud. Working paper, University of Texas at Arlington.

Spathis, C.T. 2002. Detecting False Financial Statements Using Published Data: Some Evidence From Greece. Managerial Auditing Journal. Vol.17, No. 4, pp.179-191.

Wallace, W.A. 1995. Auditing, South-Western College Publishing, Cincinnati, Oh.

Watts, R. And J. Zimmerman. 1986. Positive Accounting Theory, Englewood Cliffs, New Jersey: Prentice Hall

DOI: https://doi.org/10.21107/jaffa.v3i1.955