ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

  • I Made Nova Dinata Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • I.A. Budhananda Munidewi Universitas Mahasaraswati Denpasar
Keywords: Financial targets, financial stability, financial needs, ineffective monitoring, auditor changes, ability, earnings management

Abstract

This study aims to examine Fraud Diamond in detecting Fraud Financial Statements: An empirical study of Manufacturing Companies listed on Indonesia Stock Exchange in the period 2015-2017. The sample in this study amounted to 31 companies. The sample selection method used is the purposive sampling method. The data analysis method uses multiple regression. The results showed financial targets have a positive effect on financial statement fraud. Financial stability, financial needs, monitoring, capabilities and changes in auditor variables have a negative effect on financial statement fraud.

References

AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit, AICPA. New York

Albrecht et al. 2011. Asset Misappropriation Research White Paper for the Institude for Fraud Prevention.

Dendawijaya, Lukman. 2005. Manajemen Perbankan. Edisi Kedua. Cetakan Pertama. Bogor: Ghalia Indonesia.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Halim, et al. 2005. “Pengaruh Manajemen Laba pada Tingkat Pengungkap Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk Dalam Indek LQ 45”. SNA VIII. Solo

Jensen dan Meckling. 1976. The Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure, Journal of Financial and Economics. Vol. 3. No. 305-360.

Lou, Y.-I., & Wang, M.-L. 2009. “Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting”. Journal of Business & Economics Research, Vol.7, No.61-78.

Munidewi, I. A. B., Suryandari, N. N. A., & Suryawan, I. M. (2019, April). ACCOUNTING FRAUD IN VILLAGE CREDIT INSTITUTION (LPD) IN DENPASAR CITY. In Journal of International Conference Proceedings (Vol. 2, No. 1).

Molida, Resti. 2011. “Analisis Financial Stability, Personal Financial Need dan Ineffective Monitoring pada Financial Statement Fraud dalam Perspektif Fraud Triangle”. Skripsi. Universitas Diponegoro. Semarang.

Norbarani, listiana. 2012. “Pendeteksian kecurangan laporan keuangan dengan analisis fraud triangle yang diadopsi dalam sas no.99”. Skripsi. Semarang: fakultas ekonomi undip.

Rezaee, Zabihollah. 2005. “Cause, consequences, and deterence of financial statement fraud”. Critical perspective in accounting, Journal Of Accounting. Vol. 16.

Summers, S. L., & Sweeney, J. T. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis”. The Accounting Review, Journal of Accounting. Vol.73, hal 131-146.

Scott, William R, 2003. Financial Accounting Theory. Toronto: Prentice Hall International Inc.

Stice, Earl K, James D Stice dan Fred Skousen. 2009. Akuntansi Keuangan Menengah. Edisi 16, Buku 2. Jakarta: Salemba Empat.

Skousen, Christopher J; Kevin R. Smith dan Charlotte J. Wright. 2009. Detecting And Predicting Financial Statement Fraud: The Effectiveness of The Fraud Traingle and SAS No. 99. http://ssrn.com/abstract=1295494. 12 Desember 2015.

Suryandari, N. N. A., Yuesti, A., & Suryawan, I. M. (2019). Fraud Risk and Earnings Management. Journal of Management, 7(1), 43-51.

Tuanakotta, Thedorus M. 2010. Akuntansi Forensi dan Audit Investigatis, Edisi II. Penerbit Salemba Empat: Jakarta

Wolfe, David T., Hermanson, Dana R. 2004. “The Fraud Diamond: Considering the Four Elements of Fraud”. CPA Journal; Dec2004, Vol. 74 Issue 12, p38.

Widyastuti, Tri. 2009. “Pengaruh Struktur Kepemilikan dan Kinerja Keuangan Terhadap Manajemen Laba: Studi pada Perusahaan Manufaktur di BEI”. Jurnal Magister Akuntansi, Vol. 9.