Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan

Authors

  • Terra Fahira Gunawan Politeknik Negeri Jakarta
  • Yusep Friya Purwa Setya Politeknik Negeri Jakarta

Abstract

This study aims to determine and analyze the fraud diamond in detecting and preventing manipulated financial statements. The sample used as the object of research is companies in Indonesia that manipulate fraud. Data is taken from the financial statements of companies that manipulate financial statements, some of which are taken from the Indonesia Stock Exchange (IDX), and some are taken from the company's website. This research is categorized as quantitative research. The object of research is the annual financial statements of companies listed on the Indonesia Stock Exchange and have experienced fraudulent manipulation of financial statements during the period 2013-2022. The data analysis used in this research is panel data regression. The estimation model used in this study is the common effect model. H1: Pressure has a positive effect on Financial Statement Fraud, H2: Opportunity has a positive effect on Financial Statement Fraud, H3: Rationalization has a positive effect on Financial Statement Fraud, H4: Capability has a positive effect on Financial Statement Fraud, H5: Pressure, Opportunity, Rationalization, and Capability has a positive effect on Financial Statement Fraud. Hypothesis testing is carried out using the panel data regression method with Stata 17 software. The results of this study indicate that pressure proxied by financial targets and external pressure opportunities proxied by ineffective monitoring and nature of industry rationalization proxied by change in auditor and rationalization capability proxied by change in board of directors; fraud diamond variable have a negative and positive influence on financial statements.

 

Author Biography

Yusep Friya Purwa Setya, Politeknik Negeri Jakarta

 

 

Additional Files

Published

2024-04-30