Intensi Kecurangan Pelaporan Keuangan: Suatu Studi Eksperimental



Dimer Simamora
Intiyas Utami
Fakultas Ekonomi dan Bisnis, Universitas Kristen Satya Wacana


The weaknesses of an internal control system of a company provide an opportunity to delay the sales and receivables records by changing or manipulating the dates. The opportunity to commit fraud becomes a crucial problem if the individual has the technical capability or skills to understand the existence of control weaknesses and to make the fraud possible. When an individual is within the weak internal control system and has high capability, he/she tends to use the power and authority to delay their recording sales and receivables, so the intention to engage in fraudulent financial reporting will be higher. This study aims at testing opportunity and capability causality relationship on financial reporting fraudulent intention. This research was conducted at Satya Wacana Christian University on bachelor degree students of Accounting Department. This study used the 2×2 “between subjects” experimental design with 143 participants who were acting as finance and accounting manager. The treatment was given in the form of internal control system (strong and weak) and capability (high and low). The results showed that the group which received weak treatment in the internal control system and high capability will enhance a person’s intention of fraudulent financial reporting.
Keywords: Intention to Engage in Fraudulent Financial Reporting, Capability, Opportunity

2. Dimer Simamora dan Intiyas Utami

Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.

Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS

Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)