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ANALISIS KECURANGAN PELAPORAN KEUANGAN PT HANSON

INTERNATIONAL DENGAN PENDEKATAN FRAUD PENTAGON

THEORY

Disusun Oleh:

Allpacino Desella Ahmeda Pamungkas

F1319002

PROGRAM STUDI AKUNTANSI TRANSFER

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SEBELAS MARET

2021

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DAFTAR ISI

HALAMAN JUDUL……………………………………………………………….i

HALAMAN PERSETUJUAN PEMBIMBING ..................................................... ii

HALAMAN PENGESAHAN PENGUJI .............................................................. iii
SURAT PERNYATAAN....................................................................................... iv
ABSTRAK .............................................................................................................. v
ABSTRACT ........................................................................................................... vi
KATA PENGANTAR .......................................................................................... vii
DAFTAR ISI .......................................................................................................... ix
DAFTAR TABEL ................................................................................................. xii
DAFTAR GAMBAR ........................................................................................... xiii
BAB I PENDAHULUAN ....................................................................................... 1
1.1 Latar Belakang .............................................................................................. 1

1.2 Rumusan Masalah ......................................................................................... 8

1.3 Tujuan Penelitian ........................................................................................... 9

1.4 Manfaat Penelitian ......................................................................................... 9

BAB II TINJAUAN LITERATUR ....................................................................... 11

2.1 Teori Keagenan (Agency Theory) ................................................................ 11

2.2 Teori Fraud Pentagon (Crowe’s fraud pentagon theory) ............................ 12

2.2.1 Pressure (tekanan) .......................................................................... 13

2.2.2 Opportunity (peluang) ..................................................................... 13
2.2.3 Rationalization (Rasionalisasi) ....................................................... 14
2.2.4 Competence/Capability (kompetensi) ............................................. 15
2.2.5 Arrogance (Arogansi) ..................................................................... 15
2.3 Regulasi Terkait .......................................................................................... 16

2.3.1 Undang-undang Republik Indonesia Nomor 8 tahun 1995 tentang Pasar

Modal Pasal 69............................................................................................... 16
2.3.2 Keputusan Ketua badan Pengawasan Pasar Modal dan Lembaga ........ 16
2.3.3 PSAK No.44 tentang Akuntansi Aktivitas Pengembagan Real Estat ... 18

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2.4 Penelitian Terdahulu .................................................................................... 21

BAB III METODE PENELITIAN........................................................................ 26

3.1 Jenis Penelitian ............................................................................................ 26

3.2 Jenis dan Sumber Data ................................................................................ 26

3.3 Metode Pengumpulan Data ......................................................................... 27

3.4 Metode Analisis Data .................................................................................. 27

BAB IV HASIL ANALISIS DAN PEMBAHASAN ........................................... 26

4.1 Gambaran Umum dan Kasus Pelanggaran oleh PT Hanson International .. 26

4.1.1 Gambaran Umum PT Hanson International ......................................... 26

4.1.2 Kasus Pelanggaran oleh PT Hanson International Tbk ........................ 30
4.2 Deskripsi dan Analisis Pelanggaran Berdasarkan Regulasi yang Relevan . 31

4.2.1 Pelanggaran atas kasus laporan keuangan 2016 yang terjadi pada PT.
Hanson International ...................................................................................... 31
4.2 Analisis Menggunakan Pentagon Teori ...................................................... 41

4.2.1 Tekanan ................................................................................................. 42

4.2.2 Peluang.................................................................................................. 44
4.2.3 Rasionalisasi ......................................................................................... 47
4.2.4 Kompetensi ........................................................................................... 48
4.2.5 Arogansi ................................................................................................ 50
4.2 Dampak manipulasi laporan keuangan PT Hanson International tahun 2016
........................................................................................................................... 57

4.2 Perbaikan laporan keuangan 2016 yang dilakukan PT Hanson International

........................................................................................................................... 58

BAB V................................................................................................................... 60
KESIMPULAN, KETERBATASAN DAN SARAN ........................................... 60
5.1 Kesimpulan .................................................................................................. 60

5.2 Implikasi ...................................................................................................... 64

5.3 Keterbatasan dan Saran ............................................................................... 64

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DAFTAR PUSTAKA ........................................................................................... 55

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