AN ANALYSIS OFEARNINGMANAGEMENT TO PREDICT FINANCIAL STATEMENT FRAUD: EMPIRICAL STUDY ON PUBLIC COMPANYININDONESIA STOCK EXCHANGE

GustinPadwa Sari, NediHendri (2016) An Analysis Ofearningmanagement To Predict Financial Statement Fraud: Empirical Study On Public Companyinindonesia Stock Exchange

Lembaga Penelitian Um Metro


File Pdf Download


ABSTRACT

This study aims to test whether earning management could be an initial indication of the company to commit fraud in the future. The Earning management is measured by using aggregated prior discretionary accruals. The fraud indicated company can be found on the company which gets suspend sanctioned from Indonesian stock exchange (IDX) in certain criteria . This study uses 22 fraud indicated companies and 22 non - fraud indicated companies as sampling. The result shows that the fraud can be detected if the earning management is up to 3 years before the fraud occurs.

Keywords : Earning Management, Financial Statement Fraud

REFERENSI

[1] Assih dan Gudono, M. 2000. Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuna Informasi Laba Perusahaan. Jurnal Riset Indonesia. 35 - 53. [2] Association of Certified Fraud Examiners. 2012. Report to The Nations on Occupational Fraud and Abuse. [3] Beneish, M. 1997. Detecting GAAP Violation: Implications for Assesing Earnings Manajement among Firms with Extreme Financial Performance. Journal of Accounting and Public Policy. 16, 271 - 309. [4] Dechow, P. Sloan, R. Sweeny, A. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firm Subject to Enforcement Actions by S EC. Contemporary Accounting Research. 13 (1).1 - 36. [5] Jones, K. L. Krishnan, G. V. &Melendrez, K. D. 2008. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research, 25 (2), 499−531. [6] Kim,Yongtae. Myung Seok Park and Benson Wiar. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review.Vol. 87 No. 3. Pp. 761 - 796 [7] Kusumawardhani, Prisca. 2013. Deteksi Financial Statement Fraud dengan A nalisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Akuntansi Unesa. Vol 1.No. 3. [8] Lisdi, Ladovicus. 2008. Perilaku Manajemen Laba Perusahaan dan Konservatisma akuntansi: Berbeda atau Sama. Jurnal Manajemen Teori dan Terapan.Vol 2 .109 - 125. [9] Nugraha, Noval Dwi Aditya dan Delizahenny. 2015. Pendeteksian Laporan Keuangan Melalui Faktor Resiko, Tekanan Dan Peluang (Berdasarkan Press Release Ojk 2008 - 2012). E - journal akuntansi trisakti.VOL 2.29 - 48. [10] Perols, Johan L and Barbara A Lougee. 2 011. The Relation Between Earnings Management and Financial Statement Fraud. Advances in Accounting in International Accounting 27 30 - 53. [11] Puspatrisnanti, Tifani. Dan Fitriany. 2014. Analisis Hubungan Manajemen Laba dan Fraud dalam Laporan Keuangan.Simposi um Nasional Akuntansi 17.Mataram. [12] Roychowdhury, S. 2006. Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics 42: 335 - 370 [13] Scott, WR.2003. Financial Accounting Theory. (third ed.) New Jersey: Prentice Hall. [14] Soekanto, Soerjono dan Sri Mamudji. 2009. Penelitian Hukum Normatif Suatu Tinjauan Singkat, Cetakan 11. Jakarta: PT. Raja Grafindo Persada. [15] Subekti, Imam. 2010. The Real and Accruals Earnings Management: Satu Perspektif dari Teori Prospek. Makalah disampaikan pada Simposium Nasional Akuntansi XII, Purwekerto. [16] Sukirman dan Maylia Pramono Sari. 2013. Model Deteksi Kecurangan Berbasis Fraud Triangle.Jurnal Akuntansi dan Auditing. Vol 9.199 - 225. [17] Tuanakotta, Theodorus M. 2013. Mendeteteksi Manipulasi Laporan Keuangan. J akarta: Salemba Empat. [18] Wijayanti, Anita. Dan Ahmad Wiedodo. 2014. Kepematementilikan Bisnis Keluarga, Manajemen Laba dan Finanancial Statement Fraud. 3 th Economics & Business Research Festival. 1396 - 1409. [19] Yuliana, Rita. 2012. Determinan, Deteksi dan Konse kuensi Fraud Di Pasar Modal: Sudut Pandang Teori Keagenan dan Teori Ekspektasi Rasional. JAFFA. Vol. 01. 53 – 68.