ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

Mahira Firnanda(1*), Hotman Tohir Pohan(2),

(1) Program Studi Akuntansi, Universitas Trisakti Jakarta
(2) Program Studi Akuntansi, Universitas Trisakti Jakarta
(*) Corresponding Author

Abstract


This study aims to analyze fraud diamonds in detecting fraudulent financial statements. This research was conducted using quantitative methods. In this study, the population was taken from banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The type of data used in this study is secondary data, where this data comes from the company's financial statements. This study also used a purposive sampling method in selecting the sample and produced 41 banking companies over a period of 3 years with a total of 123 observed data samples. The analysis technique used by the authors in this research is the classical assumption test, and multiple linear regression tests. The test results in this study show that Financial Stability and Directors Change had no effect on Fraudulent Financial Statements, External Pressure and Ineffective Monitoring had negative effect on Fraudulent Financial Statements. Meanwhile,  Financial Targets had a positive effect on Fraudulent Financial Statements.


Keywords


Fraud Diamond, Fraudulent Financial Statement

Full Text:

PDF

References


ACFE. (2016). Report To the Nations On Occupational Fraud and Abuse 2016. ACFE Report, 1-92.

ACFE. (2019). Survei Fraud Indonesia Chapter #111. Auditor Essentials.

ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter #111. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Admin. (2017). Auditor Switching. https://jagoakuntansi.com/2017/11/14/auditor-switching/

Albrecht, Chad., Mary-Jo K., & Steve A. (2012). Fraud Examination. South Western : Cengage Learning. E-book.

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011). Fraud Examination. 4th ed. Mason: South-Western.dict

Andriani, R. (2019). Pengaruh Fraud Triangle Terhadap Fraud Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi Tirtayasa, 4(1), 64-74. https://doi.org/1048181/jratirtayasa.v4il.5485

Bambang, & bambang, s. a. (2021). Pengaruh fraud diamond terhadap fraudulent financial statement. Pengaruh fraud terhadap financial statement, 55-60.

Cressey, D. R. (1953). Other People’s Money : A Study in the Social Psychology of Embezzlement. USA : The Free Press.

Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements : Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8.

Fajrian, H. (2020). TPS Food Sajikan Ulang Lapkeu 2017, Rugi Membengkak Jadi Rp 5 Triliun. https://katadata.co.id/happyfajrian/finansial/5e9a495cb39ca/tps-foodsajikan-ulang-lapkeu-2017-rugimembengkak-jadi-rp-5-triliun

Faradiza, S. A. (2019). Fraud Pentagon Dan Fraud Lapooran Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1. https://doi.org/10.14421/ekbis.2018.2.1.1060

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.

Ikatan Akuntansi Indonesia. PSAK No.1 Tentang Laporan Keuangan-edisi revisi. (2015). Penerbit Dewan Standar Akuntansi Keuangan: PT. Raja Grafindo

Jensen, M & Meckling, W. (1976). Theory Of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Jurnal Universitas Diponegoro.

Khadafi, M., & Terzhagni, M. T. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Fraud Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44-62. https://doi.org/10.31955/mea.vol3.iis1.pp44-62

Kodrat & Herdinata. (2009). Manajemen Keuangan: Based on Empirical Research. Yogyakarta: Graha Ilmu.

Rahmayuni, S. (2018). Analisis Pengaruh Fraud Diamond Terhadap Fraud Laporan Keuangan (Studi Empiris Pada Company Manufaktur yang Terdaftar di BEI Tahun 2013-2016). Journal Akuntansi Universitas Negeri Padang, 6, 1-20.

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting statement fraud : The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13, 53-81. https://doi.org/10.1108/S1569-3732(2009)0000013005

Umar, H., Partahi, D., & Purba, R, B, (2020). Fraud diamond analysis in detecting fraudulent financial report, international journal of Scientific and Technology Research, 9(3), 6638-6646.

Utami, A. L., Sumarno, & Fanani, B. (2017). Pengaruh Fraud Triangle Terhadap deteksi Fraud Laporan Keuangan Pada Company Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun Period 2014-20017. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, IX (1), 28-39.

Utami, L. (2020). Pengaruh Audit Internal dan Whistleblowing System Terhadap Pengungkapan Kasus Fraud. Jurnal Studi Akuntansi dan Keuangan Vol.1 (2), 2018, halaman 77-90 1(2), 77-90.

Wati, C., & Puspitasari, W. (2019). Pengaruh fraud diamond, corporate governance, dan kompleksitas bank terhadap financial statement fraud pada company perbankan. Jurnal Akuntansi Trisakti, 4(2), 157.

Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.

Yesiariani, M., & Rahayu, I. (2017). Deteksi Financial Statement Fraud: Pengujian Dengan Fraud Diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1), 49-60. https://doi.org/10.20885/jaai.vol21.iss




DOI: https://doi.org/10.37365/ebid.v1i2.198

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Lisensi Creative Commons

Karya ini dilisensikan di bawah  Lisensi Internasional Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 .