ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

  • Eny Kusumawati Universitas Muhammadiyah Surakarta
  • Siwi Dwi Kusumaningsari Universitas Muhammadiyah Surakarta
Keywords: fraud diamond, financial stability, personal financial need, f-score. financial statement fraud

Abstract

Fraud is an attempt to violate legal provisions, which is carried out deliberately with various specific purposes, such as to manipulate or create wrong financial reports to certain parties. The research analyzes the influence of variable pressure proxied by financial stability,external pressure, personal financial need, and financial targets. Opportunity that proxied by ineffective monitoring and nature of industry. Rationalization that proxied by change of auditor. Capability that proxied by change of direksi. The population of this research is LQ 45 companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample is 45 companies which collected by purposive sampling method. Multiple regression analysis were used to examine the effect. The results showed that the variable external pressure and effective monitoring, significantly affect the financial statement fraud. Meanwhile, financial stability, personal financial need, financial targets, nature of industry, rationalization, and capability have not affected financial statement fraud.

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Published
2020-11-26