Deteksi financial statement fraud: pengujian dengan fraud diamond

Merissa Yesiariani(1), Isti Rahayu(2),
(1) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Program Studi Akuntansi, Universitas Islam Indonesia, Yogyakarta, Indonesia

Abstract


Financial statement fraud is the type of fraud that has the most detrimental impact among other types of fraud. There are four dominant factors that could possibly make fraud occurs, those are; pressure, opportunity, rationalization and capability, these factors are called the fraud diamond. Pressure can be seen from the financial stability variable, external pressure, personal financial need and financial targets. Opportunities can be seen from the nature of industry and ineffective monitoring. Meanwhile, for rationalization can be seen from auditor replacement and rationalization factors. And the last one is the capability variable. Sample used in this research are 22 companies which are always listed on the LQ-45 index in Indonesia Stock Exchange from 2010-2014. The data used are secondary data from the annual financial report of company as the research sample. The results showed that the variable external pressure and rationalization proven significant positive effect and variable financial stability, financial targets, change of auditor,  personal financial need, nature of industry, ineffective monitoring and capability are not proven on the fraud on financial reports. The outcome of this study is expected to be a reference for further research and other users of financial information in detecting the fraud on financial reports.


Keywords


financial statmenet fraud, fraud diamond, LQ-45

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.