Deteksi financial statement fraud: Pengujian dengan fraud diamond

Merissa Yesiariani, Isti Rahayu

Abstract

This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.

Keywords

financial statmenet fraud, fraud diamond, LQ-45

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References

ACFE. 2014. Report to the nations on occupational fraud and abuse. Diakses pada 20 November 2015, dari https://www.acfe.com/rttn/docs/2014-report-to-nations.pdf.

AICPA. 2002. Consideration of fraud in a financial statement audit. Diakses pada 20 November 2015, dari http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00316.pdf.

Andayani, T. D. 2010. Pengaruh karakteristik dewan komisaris independen terhadap manajemen laba. Universitas Dipenogoro, Semarang.

Beasley, M. S. 1997. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (4): 443–65.

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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.