Pengaruh New Fraud Diamond Terhadap Potensi Kecurangan Laporan Keuangan
Abstract
This study aims to examine financial targets, nature of industry, earnings growth, and change of directors on financial statement fraud. This study uses quantitative methods to test theories and analyze the relationships between variabels. The population in this study is contruction companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses purposive sampling, there are 20 companies over a 4-year period and produces 80 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the nature of industry variabel has a positive and significant effect on the pottential statement fraud. Meanwhile, financial targets, earnings growth, and chane of directors for financial statements fraud.
References
Abidin, Lodang Prananta Widya Sasana, & Amelia. (2022). Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Laba, dan Likuiditas terhadap Kualitas Laba. Kompeten: Jurnal Ilmiah Ekonomi Dan Bisnis, 1(3), 96–106. https://doi.org/10.57141/kompeten.v1i3.18
ACFE. (2024). Association of Certified Fraud Examiners The Nations Occupational Fraud 2024 :A Report To The Nations. Association of Certified Fraud Examiners, 1–106.
AICPA. (2002). Consideration of Fraud in A Financial Statement Audit.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010013
Agusputri, H., & Sofie, S. (2019). Faktor - Faktor Yang Berpengaruh Terhadap Fraudulent Financial Reporting Dengan Menggunakan Analisis Fraud Pentagon. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(2), 105–124. https://doi.org/10.25105/jipak.v14i2.5049
Albrecht, W. S., Albrecht, C. O., & Albrecht, Conan C. zimbelman, M. F. (2019). Fraud Examination. Cengage Learning Asia, 1–662. https://books.google.co.za/books?hl=en&lr=&id=-J1OEAAAQBAJ&oi=fnd&pg=PP1&dq=IT+fraud+examples&ots=fzVt1hhocO&sig=8CWDTj09Y3gFeasxk3ulZY1vJJ0
Annisa, N., & Suatkab, N. (2019). Analisis fraud diamond dalam mendeteksi fraudulent
Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296
Cressey, D. R. (1954). Cressey, D.R. (1954). Other People’s Money : A Study in the Social Psychology of Embezzlement
Daniel T. H. Manurung dan Andhika Ligar Hardika. (2015). Analysis of Factors That Influence Financial Statement Fraud In The Perspective Fraud Triangle: Empirical Study on Banking Companies In Indonesia. January. https://doi.org/10.4108/eai.18-7-2019.2288648
Demetriades, P., & Owusu-Agyei, S. (2022). Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal. Journal of Financial Crime, 29(2), 729–763. https://doi.org/10.1108/JFC-05-2021-0108
Dyah Sitoresmi, Iwan Fakhruddin, Azmi Fitriati, E. J. S. (2024). Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan Consumer Goods Yang …. 8, 4341–4352. http://repository.unissula.ac.id /id/eprint/33871%0Ahttp ://repository.unissula.ac.id/33871 /1/Akuntansi_31402200106_fullpdf.pdf
Elita Septiningrum, K., & Mutmainah, S. (2022). Analisis Faktor Yang Mempengaruhi Terjadinya Financial Statement Fraud: Perspektif Fraud Hexagon Theory. Diponegoro Journal of Accounting, 11(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Fathmaningrum, E. S., & Anggarani, G. (2021). Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia. Journal of Accounting and Investment, 22(3), 625–646. https://doi.org/10.18196/jai.v22i3.12538
Gbegi, D. ., & Adebisi, J. . (2013). the New Fraud Diamond Model- How Can It Help Forensic Accountants in Fraud Investigation in Nigeria? European Journal of Accounting Auditing and Finance Research, 1(4), 129–138.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25.
Ghozali, I., & Ratmono, D. (2020). Analisis Multivariat dan Ekonometrika. Badan Penerbit Universitas Diponegoro
Hardika, I., Balqis, N., & Machdar, N. M. (2024). Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(3), 72–89
Jaenal Abidin, Lodang Prananta Widya Sasana, & Amelia. (2022). Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Laba, dan Likuiditas terhadap Kualitas Laba. Kompeten: Jurnal Ilmiah Ekonomi Dan Bisnis, 1(3), 96–106. https://doi.org/10.57141/kompeten.v1i3.18
Jensen and Meckling. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
Khamainy, A. H., Ali, M., & Setiawan, M. A. (2022). Detecting financial statement fraud through new fraud diamond model: the case of Indonesia. Journal of Financial Crime, 29(3), 925–941. https://doi.org/10.1108/JFC-06-2021-0118
Mukaromah, I., & Budiwitjaksono, G. S. (2021). Fraud Hexagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Ilmiah Komputerisasi Akuntansi, 14(1), 61–72. http://journal.stekom.ac.id/index.php/kompakpage61
Nyoman Kusuma Adnyana Mahaputra. (2012). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi, 2(3), 160–173. https://doi.org/10.55606/jurimea.v2i3.188
Omukaga, K. O. (2020). Is the fraud diamond perspective valid in Kenya? Journal of Financial Crime, 28(3), 810–840. https://doi.org/10.1108/JFC-11-2019-0141
Putra, A. N., & Dinarjito, A. (2021). The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 247. https://doi.org/10.24843/jiab.2021.v16.i02.p05
Ramdany, R., Musfita, R., & Darwis, H. (2021). Analisa Faktor-Faktor Yang Mempengaruhi Kecurangan Laporan Keuangan : Model Fraud Diamond. Ekonomi & Bisnis, 19(2), 157–166. https://doi.org/10.32722/eb.v19i2.3605
Sari, T. P., & Lestari, D. I. T. (2020). Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory. Jurnal Akuntansi Dan Pajak, 20(2), 109–125. https://doi.org/10.29040/jap.v20i2.618
Shahzadi, K., Alim, W., & Khan, S. N. (2024). Do the fraud triangle components fuel complex financial fraud? A study of nonfinancial firms in Pakistan. Journal of Financial Crime. https://doi.org/10.1108/JFC-10-2023-0270
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun (2010 – 2012). Diponegoro Journal of Accounting, 3(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Siska Febriyani dan Juniati Gunawan. (2022). Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 10(1), 8–16. https://doi.org/10.38204/jrak.v10i1.1556
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99 in Corporate Governance and Firm Performance. In Advances in Financial Eonomics: Corporate Governance and PerformancelSt edition, JAI Publishing, Emerald Group (Vol. 13, Issue 99). https://doi.org/https://doi.org/10.1108/S1569-3732(2009)0000013005
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alphabet.
Summers, S., & Sweeney, J. (1998). “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.” The Accounting Review, 73–1.
Suryani, I. C. (2019). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 – 2018. Prosiding Seminar Nasional Cendekiawan, 2. https://doi.org/10.25105/semnas.v0i0.5780
Tiffani, L. dan M. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangel pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125.
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.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering The Four Elements of Fraud. Https://Digitalcommons.Kennesaw.Edu/Facpubs
Yusuf, M., Febrianti, D., & Anggiani, I. (2021). Pentingnya Analisis Laporan Keuangan Sebagai Alat untuk Penilaian Prestasi Perusahaan Pada PT. Sat Nusapersada Tbk. Jurnal Pendidikan Tambusai, 5(2), 3531–2544. https://doi.org/10.31004/jptam.v5i2.1434
.png)
.png)
