Henry Yusron Maulida, Tri Jatmiko Wahyu Prabowo


Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan?

Tujuan Utama Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.

Metode - Penelitian ini menggunakan metode penyelidikan narasi. Filsafat etika digunakan sebagai pisau analisis untuk mengungkap akar kecurangan laporan keuangan.

Temuan Utama – Penelitian ini menghasilkan usulan konsep etiologi akar kecurangan laporan keuangan. Pelaku kecurangan laporan keuangan tidak memiliki keutamaan jiwa. Konsep filsafat etika Ibnu Miskawaih memberikan pandangan tentang proses terbentuknya tabiat seseorang untuk melakukan kecurangan laporan keuangan. Model penyebab kecurangan laporan keuangan yang ini dapat melengkapi kekurangan dari association differential theory dan fraud triangle.

Implikasi teori dan Kebijakan – Inovasi dari beragam paradigma akan memberikan kontribusi terhadap penelitian kecurangan laporan keuangan di masa depan. Penelitian ini memberikan pandangan baru untuk pencegahan kecurangan laporan keuangan.

Kebaruan Penelitian - Penelitian ini mengeksplorasi akar penyebab dan menawarkan model baru yang lebih luas dari teori fraud triangle.


Abstract – What is the Philosophical Ethical View of Fraudulent Financial Statements?

Main Purpose – This study explores human roots and ethics in committing fraudulent financial statements.

Method - This study uses a narrative inquiry method. Ethical philosophy is used as an analytical knife to reveal the roots of fraudulent financial statements.

Main Findings – This study resulted in a proposed concept of the root etiology of financial statements fraud. The perpetrators of financial statement fraud do not have the importance of the soul. The concept of Ibn Miskawaih's ethical philosophy provides a view of forming a person's character to commit fraudulent financial statements. This model of the causes of fraudulent financial statements can complement the association differential dan fraud triangle theory.

Theory and Practical Implications – Innovations from multiple paradigms will contribute to fraudulent financial statements research in the future. This research provides a new perspective on the prevention of financial statement fraud.

Novelty - This study explores the root causes and offers a new broader model of the fraud triangle theory.


association differential theory; etiologi; fraud triangle; kecurangan laporan keuangan

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