ANALISIS FRAUD DIAMOND DAN INDIKASI FINANCIAL STATEMENTS FRAUD PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Sembiring, Kelvin Brema and Lies, Zulfiati (2020) ANALISIS FRAUD DIAMOND DAN INDIKASI FINANCIAL STATEMENTS FRAUD PADA PERUSAHAAN MANUFAKTUR DI INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Di Pasar Modal, laporan keuangan merupakan elemen yang penting bagi Investor untuk mengambil keputusan dalam investasi. Tetapi dalam beberapa kasus belakangan didapatkan laporan keuangan yang tidak mencerminkan keadaan sesungguhnya kinerja perusahaan, hal ini dikarenakan perusahaan melakukan fraud dalam laporan keuangan untuk membuat kinerja perusaan tetap terlihat baik. Penelitian ini bertujuan untuk memperoleh bukti yang empiris mengenai pengaruh variabel – variabel dari fraud diamond yang dikemukan oleh Wolfe dan Hermanson (2004) yakni variabel pressure yang diproksikan dengan financial stability, financial target, dan external pressure; variabel opportunity yang diproksikan dengan nature of industry, dan ineffective monitoring; variabel rationalization; dan variabel capability terhadap financial statements fraud pada perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2015 – 2018. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 77 perusahaan selama periode pengamatan 4 tahun tahun berturut – turut sehingga total sampel 308. Pengujian hipotesis dilakukan dengan metode regresi linear berganda dengan software SPSS 21. Hasil penelitian menunjukkan bahwa financial stability, financial target, dan rationalization terbukti dapat digunakan untuk mendeteksi financial statements fraud. Penelitian ini tidak membuktikan bahwa external pressure, nature of industry, ineffective monitoring, dan capability dapat digunakan untuk mendeteksi financial statements fraud. Kata Kunci : Fraud Diamond, Financial Statement Fraud, Pressure, Opportunity, Rationalization, Capability ABSTRACT In the Capital Market, financial statements are an important element for investors to make investment decisions. But in recent cases, financial reports that have been obtained do not reflect the actual state of the company's performance, this is because the company committed fraud in the financial statements to make the company's performance looks flawless and good . This study aims to obtain empirical evidence about the influence of the variables of diamond fraud revealed by Wolfe and Hermanson (2004), namely the pressure variable which is proxied by financial stability, financial targets, and external pressure; opportunity variable which is proxied by the nature of industry, and ineffective monitoring; rationalization variable; and variable capability to financial statements fraud on manufacturing companies listing on the Indonesia Stock Exchange for the period 2015 - 2018. The sampling method used was a purposive sampling method with a sample of 77 companies during the observation period 4 years in a row so that the total sample was 308. Testing the hypothesis was carried out by the multiple linear regression method using SPSS 21 software. The results showed that financial stability, financial targets, and rationalization were proven to be used to detect financial statements fraud. This research does not prove that external pressure, nature of industry, ineffective monitoring, and capability can be used to detect financial statement fraud. Key Words : Fraud Diamond, Financial Statement Fraud, Pressure, Opportunity, Rationalization, Capability

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiati, LiesUNSPECIFIEDlies.zulfiati@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 324 not found.
Date Deposited: 14 Jan 2021 07:48
Last Modified: 14 Jan 2021 07:48
URI: http://repository.stei.ac.id/id/eprint/3235

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