PRESSURE AND OPPORTUNITY AS DRIVERS OF FRAUDULENT FINANCIAL REPORTING INTENTION: AN EXPERIMENTAL STUDY
DOI:
https://doi.org/10.24034/j25485024.y2024.v8.i1.6221Keywords:
Drivers of Fraud, Fraudulent Financial Reporting, Fraud IntentionAbstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh tekanan dan kesempatan yang dihadapi individu manajer keuangan terhadap terjadinya kecurangan laporan keuangan. Kesempatan dan tekanan mendasarkan pada Fraud Triangle Theory, dan niat individu untuk melakukan kecurangan mendasarkan pada Theory of Planned Behaviour. Kedua teori tersebut digunakan untuk memprediksi dan menjelaskan perilaku individu dalam penelitian ini. Penelitian ini menggunakan metode eksperimen antar subjek dengan dua kelompok partisipan yaitu 132 mahasiswa Program Pendidikan Profesi Akuntansi dan 124 karyawan Badan Usaha Milik Negara. Hasil penelitian mengungkapkan bahwa terdapat perbedaan signifikan yang ditunjukkan oleh partisipan yang berada di bawah tekanan dan yang tidak, serta partisipan yang memiliki kesempatan untuk melakukan kecurangan dan yang tidak. Kedua kelompok partisipan menunjukkan hasil yang sama yaitu berniat untuk melakukan kecurangan. Implikasi praktis dari penelitian ini adalah manajemen perusahaan dapat meminimalisir terjadinya kecurangan dengan membangun pengendalian internal yang lebih efektif, menciptakan budaya organisasi yang lebih baik dan meningkatkan kesejahteraan para karyawan.
References
Abdullahi, R. and N. Mansor. 2018. Fraud Prevention Initiatives in the Nigerian Public Sector: Understanding the Relationship of Fraud Incidences and the Elements of Fraud Triangle Theory. Journal of Financial Crime 25(2): 527-544. https://doi.org/10.1108/JFC-02-2015-0008.
Al-Ajam, A. and K. Nor. 2013. Influencing Factors on Behavioral Intention to Adopt Internet Banking Service. World Applied Sciences Journal 22(11): 1652-1656. https://doi.org/10.5829/idosi.wasj.2013.22.11.2896.
Alduais, F. and M. O. Al-Smadi. 2022. Intention to Use E-Payments from the Perspective of the Unified Theory of Acceptance and Use of Technology (UTAUT): Evidence from Yemen. Economies 10(10): 259. https://doi.org/10.3390/economies10100259.
Amasiatu, C. V. and M. H. Shah. 2018. First Party Fraud Management: a Framework for the Retail Industry. International Journal of Retail & Distribution Management 46(4): 350-363. https://doi.org/10.1108/IJRDM-10-2016-0185.
Avortri, C. and R. Agbanyo. 2021. Determinants of Management Fraud in the Banking Sector of Ghana: the Perspective of the Diamond Fraud Theory. Journal of Financial Crime 28(1): 142-155. https://doi.org/10.1108/JFC-06-2020-0102.
Baz, R., R. S. Samsudin, A. Che-Ahmad, and O. M. J. Popoola. 2016. Capability Component of Fraud and Fraud Prevention in the Saudi Arabian Banking Sector. International Journal of Economics and Financial Issues 6(S4): 68-71. https://econjournals.com/index.php/ijefi/article/view/2691.
Bekiaris, M. and G. Papachristou. 2021. Employees’ Fraudulent Behavior: a Social Cognitive Analysis. International Journal of Critical Accounting 12(4): 294–314. https://doi.org/10.1504/IJCA.2021.118324.
Budiman, M., C. Anwar, and S. Sudjono. 2021. Factors Affecting Fraud Prevention and Its Implication to the Quality of Financial Statements. Journal of Applied Finance & Accounting 8(1): 1-25. https://doi.org/10.21512/jafa.v8i1.6858.
Choo, F., and K. Tan. 2008. The Effect of Fraud Triangle Factors onStudent’s Cheating Behaviors. Advances in Accounting Education 9: 205-220. https://doi.org/10.1016/S1085-4622(08)09009-3.
Christian, N., Y. Z. Basri, and W. Arafah. 2019. Analysis of Fraud Triangle, Fraud Diamond, and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia. The International Journal of Business Management and Technology 3(4): 73-78. https://www.theijbmt.com/archive/0928/608343945.pdf.
Davis, J. S. and H. L. Pesch. 2013. Fraud Dynamics and Controls in Organizations. Accounting, Organizations and Society 38(6–7): 469–483. https://doi.org/10.1016/j.aos.2012.07.005.
Dejene, W. 2021. Academic Cheating in Ethiopian Secondary Schools: Prevalence, Perceived Severity, and Justifications. Cogent Education 8(1): 1866803. https://doi.org/10.1080/2331186X.2020.1866803.
Guerrero-Dib, J. G., L. Portales, and Y. Heredia-Escorza. 2020. Impact of Academic Integrity on Workplace Ethical Behaviour. International Journal for Educational Integrity 16(1). https://doi.org/10.1007/s40979-020-0051-3.
Hew, J.-J., V.-H. Lee, K.-B. Ooi, and J. Wei. 2015. What Catalyses Mobile Apps Usage Intention: an Empirical Analysis. Industrial Management & Data Systems 115(7): 1269-1291. https://doi.org/10.1108/IMDS-01-2015-0028.
Hollow, M. 2014. Money, Morals, and Motives: an Exploratory Study into Why Bank Managers and Employees Commit Fraud at Work. Journal of Financial Crime 21(2): 174-190. https://doi.org/10.1108/JFC-02-2013-0010.
Jouda, H., A. Abu Jarad, T. Obaid, S. Abu Mdallalah, and A. Awaja. 2020. Mobile Banking Adoption: Decomposed Theory of Planned Behavior with Perceived Trust. The 1st International Conference on Information Technology & Business ICITB2020. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3660403.
Kazemian, S., J. Said, E. Hady Nia, and H. Vakilifard. 2019. Examining Fraud Risk Factors on Asset Misappropriation: Evidence from the Iranian Banking Industry. Journal of Financial Crime 26(2): 447–463. https://doi.org/10.1108/JFC-01-2018-0008.
Kusumawardani, I. W. A. S. and M. M. R. Sari. 2021. The Effect of Locus of Control, Professionalism and the Seriousness Level of Violation on the Intention of Whistleblowing at Office for Management of Regional Revenue, Finance and Assets of Bali Province. American Journal of Humanities and Social Sciences Research 5(1): 562-568. https://www.ajhssr.com/wp-content/uploads/2021/01/ZZL21501562568.pdf.
Mansor, N. and R. Abdullahi. 2015. Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent for Future Research. International Journal of Academic Research in Accounting, Finance and Management Science 1(4): 38–45. https://doi.org/10.6007/IJARAFMS%2FV5-I4%2F1823.
Marcinkowski, T. and A. Reid. 2019. Reviews of Research on the Attitude–Behavior Relationship and Their Implications for Future Environmental Education Research. Environmental Education Research 25(4): 459-471. https://doi.org/10.1080/13504622.2019.1634237.
Morales, J., Y. Gendron, and H. Guénin-Paracini. 2014. The Construction of the Risky Individual and Vigilant Organization: a Genealogy of the Fraud Triangle. Accounting, Organizations and Society 39(3): 170–194. https://doi.org/10.1016/j.aos.2014.01.006.
Muhsin, K. and A. Nurkhin. 2018. What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective. KnE Social Sciences 3(10): 154-167. https://doi.org/10.18502/kss.v3i10.3126.
Murphy, P. R. and C. Free. 2016. Broadening the Fraud Triangle: Instrumental Climate and Fraud. Behavioral Research in Accounting 28(1): 41–56. https://doi.org/10.2308/bria-51083.
Naheb, O. A., E. G. Sukoharsono, and Z. Baridwan. 2017. The Influence of Critical Factors on The Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures in Libya. The International Journal of Accounting and Business Society 25(1): 38-60. https://doi.org/10.21776/ub.ijabs.2017.25.1.7.
Patrzek, J., S. Sattler, F. van Veen, C. Grunschel, and S. Fries. 2015. Investigating the Effect of Academic Procrastination on the Frequency and Variety of Academic Misconduct: a Panel Study. Studies in Higher Education 40(6): 1014–1029. https://doi.org/10.1080/03075079.2013.854765.
Seon, P. and M. Taesoo. 2022. Influence of Social Business Service on Adoption Intention of Customers: Based on UTAUT Model. Internet Electronic Commerce Research 22(2): 69-90. Doi: 10.37272/jiecr.2022.04.22.2.69.
Sorunke, O. A. 2016. Personal Ethics and Fraudster Motivation: The Missing Link in Fraud Triangle and Fraud Diamond Theories. International Journal of Academic Research in Business and Social Sciences 6(2): 159-165. http://dx.doi.org/10.6007/IJARBSS/v6-i2/2020.
Suh, J. B., R. Nicolaides, and R. Trafford. 2019. The Effects of Reducing Opportunity and Fraud Risk Factors on the Occurrence of Occupational Fraud in Financial Institutions. International Journal of Law, Crime, and Justice 56: 79–88. https://doi.org/10.1016/j.ijlcj.2019.01.002.
Tuanakotta, T. M. 2013. Akuntansi Forensik dan Audit Investigatif. Salemba Empat. Jakarta.
Widya, K. A., B. Zaki, and H. Bambang. 2017. Study on Auditor’s Attitude in Using Information Technology for Auditing: Theory of Planned Behavior and Social Cognitive Theory Modification. Russian Journal of Agricultural and Socio-Economic Sciences 66(6): 250-258. https://doi.org/10.18551/rjoas.2017-06.29.
Weygandt, J. J., P. D. Kimmel, and D. E. Kieso. 2014. Accounting Principles. 12th Edition. John Wiley & Sons. New York.
