Analisis Pengaruh Fraud Diamond Terhadap Financial Statement Fraud (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020)

Marsaid, Ananda Pratama Putra Adji and Tuban Drijah Herawati, SE., MM., Ak (2021) Analisis Pengaruh Fraud Diamond Terhadap Financial Statement Fraud (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh teori fraud diamond terhadap financial statement fraud yang diproksikan dengan F- score. Fraud diamond merupakan teori yang dikembangkan oleh Wolfe dan Hermanson (2004) yang meliputi empat elemen yaitu tekanan, peluang, rasionalisasi dan kemampuan. Pengujian dari elemen fraud diamond menggunakan variabel proksi yaitu financial stability, external pressure, financial target, nature of industry, change in auditor dan change in director. Sampel penelitian yang digunakan adalah sebanyak 17 perusahaan BUMN yang terdaftar di BEI selama periode 2017-2020 dengan metode purposive sampling. Berdasarkan hasil pengujian analisis regresi linier berganda, diperoleh hasil bahwa variabel external pressure berpengaruh negatif terhadap financial statement fraud dan financial target berpengaruh positif terhadap financial statement fraud. Sedangkan variabel financial stability, nature of industry, change in auditor dan change in director tidak terbukti berpengaruh signifikan terhadap financial statement fraud.

English Abstract

This study aims to obtain empirical evidence regarding the effect of fraud diamond theory on financial statement fraud as proxied by F-score. Fraud diamond is a theory developed by Wolfe and Hermanson (2004) which including four elements pressure, opportunity, rationalization and capability. The test of the fraud diamond element uses proxy variables is financial stability, external pressure, financial targets, nature of the industry, change in auditor and change in director. The research sample used was 17 state-owned companies listed on the IDX during the 2017-2020 period with purposive sampling method. Based on multiple linear regression analysis, the results show that external pressure has a negative effect on financial statement fraud and financial targets have a positive effect on financial statement fraud. While the variables of financial stability, the nature of the industry, the change of auditors and the change of directors have no significant effect on financial statement fraud.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0521020336
Uncontrolled Keywords:	fraud diamond, tekanan, peluang, rasionalisasi, kemampuan, financial statement fraud, fraud diamond, pressure, opportunity, rationalization,capability, financial statement fraud
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	13 Jun 2022 01:54
Last Modified:	01 Oct 2024 01:24
URI:	http://repository.ub.ac.id/id/eprint/190986

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