ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012
Abstract: Financial statements
become an important instrument in the operations of a company. Company's
financial condition may be reflected in the financial statements. However ,
there are many loopholes in the financial statements which can become a chance
for the management and certain parties to commit fraud on the financial statements. This study was
conducted to analyze the effect of the Development variables of fraud triangle
by Cressey, the fraud diamond proposed by Wolfe and Hermanson (2009) that
financial targets, financial stability, external pressure, nature of industry,
ineffective monitoring, change in auditors, rationalization and capability
towards the financial statement fraud which proxied by earnings management .The
samples used in this study are 51 manufactured company that listed in Indonesia
Stock Exchange during the period 2010-2012. The type of data used are secondary
data, in the form of annual reports of companies listed on the Stock Exchange
during the period 2010-2012 . Hypothesis testing was conducted using multiple
linear regression with SPSS 21 software .The results showed that the variables
of financial stability which proxied by change in total assets ratio, external
pressure variables which proxied by leverage ratio, nature of the industry
which is proxied by the change in receivables ratio and rationalization
variables which proxied by the change in total accruals ratio shown to affect
the financial statement fraud. This study does not prove that financial targets
variables which proxied by ROA(Return On Asset), ineffective monitoring
variable which proxied by the ratio of independent board , change in auditors ,
and capability which is proxied by the change of directors has an influence on
the financial statement fraud .
Penulis: Kennedy Samuel
Sihombing, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141066
