Systematic Literature Review: Deteksi, Faktor, dan Dampak Manipulasi Laporan Keuangan
DOI:
https://doi.org/10.37888/bjrm.v9i2.976Abstract
Artikel ini bertujuan untuk meneliti manipulasi laporan keuangan melalui tiga aspek utama, yaitu metode deteksi, faktor penyebab, dan dampaknya. Studi ini menggunakan pendekatan Tinjauan Pustaka Sistematis (SLR) dengan menganalisis 30 artikel yang diterbitkan antara tahun 2020 dan 2026. Metode PRISMA diterapkan untuk memastikan bahwa proses pemilihan literatur dilakukan secara sistematis dan transparan. Analisis data dilakukan menggunakan analisis konten untuk mengidentifikasi pola dan hubungan antar variabel yang dibahas dalam studi sebelumnya. Hasil menunjukkan bahwa Beneish M-Score adalah metode yang paling umum digunakan dalam mendeteksi manipulasi laporan keuangan karena mudah diterapkan dan memberikan indikasi awal kecurangan, meskipun tidak sepenuhnya akurat jika digunakan sendiri. Dari perspektif faktor, kesulitan keuangan diidentifikasi sebagai pendorong utama, didukung oleh kemampuan manajemen untuk melakukan manipulasi. Faktor lain seperti tata kelola perusahaan dan pengendalian internal yang lemah juga meningkatkan risiko kecurangan. Dari segi dampak, manipulasi laporan keuangan sering dikaitkan dengan penghindaran pajak, kualitas pelaporan keuangan yang lebih rendah, dan penurunan nilai perusahaan
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