ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (FINANCIAL STATEMENT FRAUD)

Abstract

Abstract

This study aims to determine the potential for financial statement fraud by using frauddiamond analysis. Frauddiamond is a concept that explains the factors that cause someone to commit fraud, namely pressure, opportunity, rationalization, and ability. In this study, the pressure factor is proxied by using financial stability, external pressure, and financial targets. The opportunity factor is proxied by using industrial properties and the effectiveness of monitoring. The rationalization factor is proxied by rationalization. Finally, the ability factor is proxied by ability. This study uses earnings management to see the potential for fraudulent financial statements. Earnings management is measured using the F-Score indicator. The sample selection in this study used a purposive sampling method, with the sample criteria being the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This research was conducted using quantitative methods, the analysis technique used is multiple regression analysis and hypothesis testing using the t test. The results showed that only the opportunity variable proxied by the nature of the industry was proven to have a significant positive effect in detecting the potential for financial statement fraud. Meanwhile, the pressure variable is proxied by financial stability, external pressure, and financial targets; opportunity variable which is proxied by the effectiveness of monitoring; rationalization variables; and the ability variable has no effect in detecting potential fraudulent financial statements.

Keywords : Fraud diamond, pressure, financial stability, external pressure, financial target, opportunity, nature of the industry, effective monitoring, rationalization, capability, f-score, the potential of financial statements fraud.