Sebab terjadinya fraud di dalam laporan keuangan

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Fraud dalam laporan keuangan dapat didefinisikan sebagai usaha yang ditempuh oleh korporasi untuk mengelabuhi atau mengakali para pengguna laporan keuangan yang dipublikasikan, khususnya investor dan kreditor.

Fraud dalam laporan keuangan terjadi karena berbagai alasan, antara lain adanya motif dan kesempatan karena kurangnya tanggung jawab tatakelola korporat dan keengganan para auditor untuk menjalankan prosedur audit yang mendeteksi afraud sebagai bagian dari kegiatan audit laporan keuangan.

Fraud di dalam laporan keuangan memiliki tujuan yang berbeda-beda, misalnya (1) untuk mendapatkan kredit, pembiayaan jangka-panjang, atau investasi modal tambahan dengan melakukan penyelewengan laporan keuangan; (2) menjaga atau menciptakan nilai saham yang diinginkan; (3) menyembunyikan kekurangan kinerja; (4) menyembunyikan transaksi bisnis yang tidak wajar; dan (5) mengatasi kesulitan keuangan namun hanya sementara. Manajemen dapat pula melakukan fraud untuk mendapatkan keuntungan pribadi dari (1) penambahan kompensasi dengan melebih-lebihkan laporan laba; (2) menambah nilai 'personal holding' saham perusahaan; (3) menyalahgunakan aset perusahaan untuk kepentingan pribadi; dan (4) menduduki jabatan yang lebih tinggi atau mempertahankan jabatan yang saat ini dipegang di dalam perusahaan.

Referensi: Cooking the Books Equals Fraud, Chapter 3

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