ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2017-2021

Authors

  • Dede Pramurza Sekolah Tinggi Ilmu Ekonomi (STIE) Sakti Alam Kerinci

Keywords:

Financial Stability, Effective Monitoring, Rationalization, Capability, F-Score, Financial Statement Fraud

Abstract

Fraud is an attempt to violate legal provisions, which is carried out deliberately with various specific purposes, such as to manipulate or create wrong financial reports to certain parties. The research analyzes the influence of variable pressure proxied by financial stability. Opportunity that proxied by ineffective monitoring. Rationalization that proxied by change of auditor. Capability that proxied by change of direksi. The population of this research is the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2017-2021. Samples of 3 companies were obtained by purposive sampling. With the results of research on financial stability, effective monitoring, rationalization data analysis method using rationalization, and capability does not affect financial statement fraud

References

AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit, AICPA. New York.

Annisya, M., Lindrianasari, & Asmaranti, Y. 2016. Pendeteksian Kecurang Laporan Keuangan Menggunakan Fraud Diamond, 23(1), 72–89. Fakultas Ekonomi dan Bisnis Universitas Lampung. Lampung.

Arimbi, D.2015. Pengaruh Political Motivation dan Taxation Motivation Terhadap Kecurangan Pelaporan Keuangan. Fakultas Ekonomi Universitas Trunojoyo Madura. Madura.

Association of Certified Fraud Examiners (ACFE). 2016. ACFE Reports The Nations 2016.

Ghozali, Imam. 2012. Aplikasi Analisis Multivatiate Dengan Program SPSS Edisi Keempat. Penerbit Universitas Diponegoro. International, Inc, New Jersey.

Gudono, (ed.). 2014. “Teori Organisasi”. Yogyakarta. BPFE Yogyakarta.

Healy, P., dan Wahlen J. 1999. A Review of The Earnings Manajement Literature and Its Implications for Standard Setting. Accounting Horizon 12(4).

Manurung, D. T. H., & Hadian, N. 2013. Detection Fraud of Financial Statement with Fraud Triangle. Proceedings of 23rd International Business Research Conference, 978–1.

Prasetyo, A. B. 2014. Pengaruh Karateristik Komite Audit dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris pada Perusahaan yang Listed di Bursa Efek Indonesia Periode 2006-2010). Jurnal Akuntansi & Auditing, 11(1), 1–24.

Pulukadang, R., Noholo, S., & Pongoliu, Y. I. D. 2014. Pengaruh Fraud Triangle untuk Mendeteksi Tindak Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia Periode 2010-2012. Universitas Negeri Gorontalo. Gorontalo.

Putriasih, K., Herawati, N. N. T., & Wahyuni, M. A. 2016. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ( Bei ) Tahun 2010-2012. E-Journal S1 Ak Universutas Pendidikan Ganesha, 1–12.73

Rahmanti, Martantya dan Daljono. 2013. Pendeteksian Kecurangan Laporan Keuangan Melalui faktor Risiko Tekanan dan Peluang. Diponegoro Journal Of Accounting, Vol.2 No 2, Hal 1-12.

Sihombing, K. S., & Rahardjo, S. N. 2014. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ( BEI ) Tahun 2010-2012. Universitas Diponegoro. Semarang.

Singleton, T, and Aaron J. 2010. Fraud Auditing and Forensic Accounting, Third Edition. John Wiley & Sons, Inc., New Jersey.

Skousen, C., Kevin R, and Charlotte J. 2008. Detecting adn Predicting Financial Statement Fraud: The Effectiveness Of The Fraud Triangle and SAS No. 99. Diakses: http://ssrn.com/abstract=1295494

Skousen, C. J., K. R. Smith, dan C. J. Wright. 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 Economis, Vol. 13, h. 53-81.

Suwardjono. 2008. Teori Akuntansi Perekayasaan Pelaporan Keuangan. Yogyakarta : BPFE

Tessa, C. G. 2016. Fraudulent Financial Reporting : Pengujian Teori Fraud Pentagon Pada sektor Keuangan dan Perbankan di Indonesia. Simposium Nasional Akuntansi 19. Universitas Diponegoro. Semarang.

Watts, R. L and J. L., Zimmerman. 1986. Positive Accounting Theory. New Jersey: Prentice-Hall International Inc.

Wolfe, David T.; Hermanson, Dana R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal; Dec2004, Vol. 74 Issue 12, p38.

Yesiariani, M. 2016. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud ( Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 - 2014 ). Simposium Nasional Akuntansi 19. Universitas Islam Indonesia. Yogyakarta.

Downloads

Published

2023-02-25

How to Cite

Dede Pramurza. (2023). ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2017-2021. JISOS: JURNAL ILMU SOSIAL, 2(1), 1305–1318. Retrieved from https://bajangjournal.com/index.php/JISOS/article/view/5157

Issue

Section

Articles