PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN ANALISIS FRAUD DIAMOND PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Dwika Dwika Putri Universitas Lancang Kuning
  • Nurmansyah Nurmansyah Universitas Lancang Kuning
  • Aznuryandi Aznuryandi Universitas Lancang Kuning

DOI:

https://doi.org/10.24114/niaga.v11i2.33859

Keywords:

Fraudulent Financial Statment, Financial Stability, External pressure, Financial Target, Nature of Industry, Changein auditor, Pergantian direksi

Abstract

Riset  ini bertujuan buat menarangkan pendeteksian kecurangan laporan keuangan memakai analisis fraud diamond (tekanan, kesempatan, rasionalisasi, keahlian)  pada industri pertambangan yang terdaftar di BEI tahun 2014-2018, riset ini memakai variabel financial stability (tekanan) , external pressure (tekanan) , financial sasaran (tekanan) , nature of industry (kesempatan), Change in auditor (rasionalisasi), pergantian direktur (keahlian)  yang terdaftar di BEI.Riset  ini hendak memakai informasi quantitative serta analisis Regresi Linear Berganda dengan SPSS 23. Purposive Sampling is a sampling technique that is used. Hasil riset  mengakukan kalau variabel nature of industry diproksikan dengan rasio (kesempatan) (0,011< 0,05) serta variabel Change in auditor diproksikan dengan rasio (rasionalisasi) (0,029 < 0,05) membuktikan  pengaruh positif terhadap false financial statements. Financial stability (0,945>0,05), external pressure (0,998 >0,05), financial sasaran (0,504 > 0,05), serta pergantian direksi (0,845>0,05) are not related to deceptive financial statements.

Author Biography

Dwika Dwika Putri, Universitas Lancang Kuning

AKUNTANSI

References

ACFE. (2018). ACFE Reports To The Nations.

Adelia, N. (2018). Analisis fraud diamond dalam mendeteksi potensi financial statment fraud pada perusahaan LQ 45 periode 2011-2016. Jurnal ilmiah mahasiswa Universitas Surabay, Vol.7 No.1.

Albrecht et al. (2011). Fraud Examination 4th Edition Cengage Learning . Mason,Ohio USA.

Annisya, M. &. (2016). Pendeteksian Kecurangan Laporan keuangan Menggunakan Fraud Diamond. Jurnal bisnis dan ekonomi (JBE), , Maret 2016, Hal.72-89, Vol.23, No.1, ISSN: 1412-3126.

Cressey, D. R. (1953). Other people™s money :A Study in the Social Psychology of Embezzlemente . New Jersey :Patterson Smith.

Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan program SPSS 21. Semarang: Edisi Ketujuh, Semarang, Badan Penerbit Universitas Diponegoro.

Gilmore dan Johnson. (2013). The Fraud Diamond vs Fraud Trianggel Analitics : Evaluating œcapability as a Modificaction For Auditing Unstructured Enterprise Data. Frostburg State University.

Karyono. (2013). Forensic Fraud. Yogyakarta, Andi.

Mardiana,Ana. (2013). Pengaruh faktor Manajerial,Kepemilikan,Opini Audit, Jenis KAP dan Kesulitan Keuangan terhadap Kecurangan Laporan keuangan Pada Perusahaan Publik di Indonesia,.

Martantya dan Daljono. (2013). Pendeteksian Kecurangan Laporan Keuangan Melalui Faktor Risiko Tekanan dan Peluang (Studi Kasus pada Perusahaan yang Mendapatan Sanksi dari Bappepam Periode 2002-2006). Diponegoro Journal of Accounting, Vol. 2, No.2, Tahun 2013, Hal. 1-12.

Nugraheni, N. (2017). Triatmoko,H,2017.Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Statment Fraud:Perspektif Diamond Fraud Theory (Studi pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016), . Jurnal akuntansi dan auditing , volume 14/No.2 tahun 2017:118-143.

Septriani, Y. d. (2018). Mendeteksi kecurangan laporan keuangan dengan analisis Fraud Pentagon. Jurnal Akuntansi , Keuangan dan Bisnis, Vol. 11,No.1 , Mei 2018.

Sihombing, dan Rahardjo. (2014). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2010-2014. Diponegoro Journal of Accounting, Vol.03, No.02, ISSN:2337-3806.

Skousen et al. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. Corporate Governance and Firm Performance Advance in Financial Economincs, Vol. 13, p. 53-81.

Sugiyono. (2015). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung, ALFABETA.

Ratmono et al. (2014). DapatkahTeori Fraud Triangel Menjelaskan kecurangan Dalam laporan Keuangan. SNA 17 Mataram, Lombok.

Ulfah et al. (2017). Pengaruh Fraud Pentagon dalam mendeteksi Fraudulent Financial Reporting (studi empiris pada Perbankan di indonesia yang terdaftar di BEI). Forum ilmiah pendidikan akuntansi, Vol, 5, No.1 Oktober 2017, Hal. 399-418.

Widyastuti, T. (2009). 2009.Pengaruh Stuktur Kepemilikan dan Kinerja Keuangan Terhadap Manajemen Laba : Studi Pada Perusahaan Manufaktur di BEJ. Jurnal Maksi , 9(1):30-41.

Wolfe, D. T. (2004). œThe Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, Vol. 74 Issue 12, hal.1-5.

Downloads

Published

2022-07-02

Issue

Vol. 11 No. 2 (2022): NIAGAWAN VOL 11 NO 2 JULI 2022

Section

Articles

License

Authors who publish in this journal agree to the following terms:

  1. Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share and adapt the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work, with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work. Where authors include such work in an institutional repository or on their website, we request that they include a statement acknowledging the Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, including the name of the journal, the volume number, and a web link to the journal item.
  4. Authors should be aware that the Creative Commons Attribution 4.0 International License (CC BY 4.0) permits readers to share (copy and redistribute the work in any medium or format) and adapt (remix, transform, and build upon the work) for any purpose, even commercially, provided they also give appropriate credit to the work, provide a link to the license, and indicate if changes were made. They may do these things reasonably but not in any way that suggests the author or the publisher endorses their use.

NIAGAWAN by Program Studi Pendidikan Bisnis Fakultas Ekonomi Universitas Negeri Medan is licensed under CC BY-NC 4.0