PENGARUH ELEMEN FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Authors

DOI:

https://doi.org/10.31000/competitive.v6i1.5876

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh elemen fraud diamond yang terdir dari elemen pressure (yang diproksikan dengan financial stability, external pressure, dan financial target), elemen oppoturnity (yang diproksikan dengan nature of industry dan ineffective monitoring), elemen rationalization yang diproksikan dengan opini audit, dan elemen capability yang diproksikan dengan pergantian direksi terhadap kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian berjumlah 13 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif signifikan terhadap kecurangan laporan keuangan, external pressure berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan financial target, nature of industry, ineffective monitoring, opini audit dan pergantian direksi tidak memiliki pengaruh signifikan terhadap kecurangan laporan keuangan.

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Published

2022-01-01

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Vol. 6 No. 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

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