ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA BANK PERKREDITAN RAKYAT SYARIAH ( BPRS ) DI BANTEN DAN JAWA BARAT

Hendra Galuh Febrianto, Amalia Indah Fitriana

Abstract


This study aims to empirically examine the effect of significantly the effect of diamond fraud in detecting fraudulent financial statements in BPRS in Banten and West Java that were registered in the Financial Services Authority (OJK) in 2013 - 2017. This research uses secondary data, namely financial statements of 108 companies registered with OJK in 2013 2017. To prove the hypothesis, testing was carried out using eviews 9.0 with panel logistics data. The results of the study show that the BPRS registered with OJK in 2013 - 2017 stated that: Financial Stability, Effective Monitoring, and Capability Variables had no effect on Fraud Financial Statements. While the Rationalization variable affects the Fraud of Financial Statements. McFadden R-squared value is 0.300232, meaning that variations in changes in Fraud fluctuations can be explained by Pressure, Opportunity, Rationalization and Capability by 30%, while the remaining 70% is explained by other variables not examined in this study. Keywords: Financial Report Fraud, Pressure, Opportunity, Rationalization and Capability


Full Text:

PDF

References


AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit, AICPA. New York Alfian, Nurul. 2016. Nilai-Nilai Islam dalam Upaya Pencegahan Fraud. Aktiva. Jurnal Akuntansi dan Investasi, Vol 1, No 2, Nov 2016 Alma, Buchari. Manajemen Bisnis Syariah: Menanamkan Nilai Dan Praktik Syariah Dalam Bisnis Kontemporer. Jakarta: Avabeta, 2016. Amara, et all. 2013. Detection of Fraud in Financial Statement: French Companies as a Case Study”. International Journal of Academic Research in Accounting, Finance and Management Sciences.Vol.3. Andreas. 2014. Pengaruh Peran Audit Internal Terhadap Pencegahan Kecurangan (Studi Empiris Pada Perbankan Di Pekanbaru). JOM FEKON Vol.1 No. 2 Oktober 2014. Association of Certified Frou Examiners (ACFE). 2016. Report to the Nations on Occupational Fraud and Abuse. Hanifa, Septia Ismah. 2015. Pengaruh Fraud Indicator Terhadap Fraudulent Financial Statement( Studi Empiris Pada Perusahaan Yang Listed di BEI Tahun 2008– 2013). Jurnal Vol.04 No.04. Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Semarang. Hapsari, Asri Dita. 2014. Pendeteksian Tingkat Fraud melalui Faktor Risiko, Tekanan, dan Peluang (Studi Kasus pada Perusahaan Perbankan periode 2010 – 2012). Naskah Publikasi Ilmiah. Universitas Muhammadiyah Surakarta Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4) Priantara, Diaz. 2013. Fraud Auditing and Investigation. Penerbit Mitra Wacana Media. Jakarta Putra, Aditya Prayatna dan Fitriany. 2015. Fraud Triangle (Pressure, Opportunity, and Rationalization) And The Level Of Accounting Irregularities In Indonesia. Jurnal Akuntansi. Fakultas Ekonomika dan Bisnis Universitas Indonesia, Jakarta. Raharja, Ema Kurniawati S. 2012. “Analisis Faktor-Faktor yang Mempengaruhi Financial Statement Fraud dalam Perspektif Fraud Triangle”. Unpublished. Universitas Diponegoro Semarang Sihombing, kennedy dan Rahardjo. 2014. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi empiris pada perusahaan manufaktur yang Terdaftar di bursa efek indonesia (BEI) Tahun 2010-2012. Jurnal Vol.03 No.02. Fakultas Ekonomika dan Bisnis, Universitas Diponegoro. Semarang. Skousen, dkk. 2009. Detecting and Predecting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. Corporate Governance and Firm Performance Advances in Financial Economic, Vol. 13

Wolfe, David T. and Hermanson, Dana R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal. Vol 74 Issue 12




DOI: http://dx.doi.org/10.31000/sinamu.v1i0.2130

Article Metrics

Abstract - 1224 PDF - 2175

DOI (PDF): http://dx.doi.org/10.31000/sinamu.v1i0.2130.g1310

Refbacks

  • There are currently no refbacks.





Simposium Nasional Multidisiplin (SinaMu) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License . 

View MyStats