ANALISIS FRAUD DIAMOND DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN

Abstract

The study aims to examine the potential of financial statement fraud statement based on the theory of fraud diamond. Fraud diamond explains the driving factors that lead a person to commit fraud, which are pressure, opportunity, rationalization, and capability. In this study, pressure is proxied by financial stability, external pressure, and financial target. Opportunity is proxied by nature of the industry and effective monitoring. Rationalization is proxied by rationalization. While, capability is proxied by capability. The study uses earnings management to investigate the potential of financial statement fraud. Earnings management is measured by F-Score indicator. The method of sampling is purposive sampling, with the criteria of financial statements of manufacturing companies which are listed on the Indonesia Stock Exchange (IDX) in 2014-2016. Based on these criteria, financial statements during three year period of financial reporting from 31 companies are collected. The study is a quantitative study which employs multiple regressions for the analysis, and t test, f test, also coefficient of determination test for the hypothesis testing. The result shows that only opportunity variable which is proxied by nature of the industry that has significantly influences to detect the potential of financial statement fraud. Meanwhile, pressure variable which is proxied by financial stability, external pressure, and financial targets; opportunity variable which is proxied by effective monitoring; rationalization variable; and capability variable do not affect to detect the potential of financial statement fraud.