Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) (Periode 2016-2018)
Keywords:
Fraud triangle, SAS 99, Fraud Diamond, Financial Statement Fraud, Fraud.Abstract
Financial condition of the company can be reflected in the company's financial statements. However, there are many gaps in the financial statements that can be a space for management and certain elements to commit fraud (Fraud) on the financial statements. This study was conducted with the aim of analyzing the influence of variables from the development of Cressey's fraud triangle, namely diamond fraud, stated by Wolfe and Hermanson (2009), namely financial targets, financial stability, nature of industry, effective monitoring, change in auditor and capability to report fraud finance. The research sample used was 49 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The type of data used is secondary data, in the form of annual reports of companies listing on the Indonesia Stock Exchange during the 2016-2018 period. Hypothesis testing is done by using multiple linear regression methods with SPSS 21 software. The results showed that the financial stability variable which is proxied by the ratio of changes in total assets, the nature of industry variable which is proxied by the ratio of change in accounts receivable, the effective monitoring variable which is proxied by the ratio of independent commissioners, change in auditor, and Capability which is proxied by changes in directors has no effect against fraudulent financial statements. Financial targets proxied by Return on Assets have a positive effect on financial statement fraud.
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