Mekanisme Whistleblowing System dalam Memitigasi Motivasi Fraud pada Indikasi Kecurangan Laporan Keuangan

Ahmad Bebin Najmuddin, Dwi Hayu Estrini, Ayu Sarah Sulistyawati

Abstract


Kecurangan laporan keuangan masih menjadi permasalahan serius di sektor perbankan karena dapat menimbulkan kerugian finansial yang signifikan dan menurunkan kepercayaan publik. Tujuan riset ini untuk menganalisis pengaruh target keuangan, kurang efektifnya pengawasan dan pergantian auditor terhadap kecurangan laporan keuangan dan menguji peran whistleblowing system sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 168 unit data. Analisis data dilakukan menggunakan Partial Least Squares (PLS) meliputi inner dan outer model. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan kurang efektifnya pengawasan dan pergantian auditor tidak memiliki pengaruh signifikan. Whistleblowing system terbukti mampu memoderasi hubungan antara target keuangan dan kecurangan laporan keuangan dengan memperlemah pengaruh tekanan keuangan terhadap perilaku kecurangan. Whistleblowing system tidak mampu memoderasi hubungan kurang efektifnya pengawasan dan pergantian auditor terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi teoretis dalam pengembangan fraud triangle dan implikasi praktis bagi perusahaan perbankan dalam memperkuat pencegahan kecurangan laporan keuangan.


Keywords


Fraud Triangle, Kecurangan Laporan Keuangan, Target Keuangan, Whistleblowing System

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DOI (PDF (Bahasa Indonesia)): https://doi.org/10.30596/liabilities.v9i1.27835.g15402

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