Analisis Fraud Diamond dan Ukuran Perusahaan dalam Mendeteksi Kecurangan Laporan Keuangan (Financial Statement Fraud)

Abstract

This study aimed to analyze the effect of Fraud Diamond and Company Size to Financial Statement Fraud. Fraud Diamond in this study include pressure, opportunities, Rationalization and Capabilities. Pressure is proxied by the Financial Stability, Financial Targets, External Pressure, and Personal Financial Need. Opportunities proxied by Nature of Industry and ineffective Monitoring. Rationalization is proxied by the Change of Auditor and rationalization as control variables. Capability proxied by Capability. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2012 - 2015. This study using purposive sampling and obtained a sample of 18 companies. This research using secondary data in the form of financial statements. Data analysis Using multiple linear regression method with SPSS statistical tools. The analysis showed that the Nature Of Industry proven to affect the financial statement fraud, while financial stability, external pressures, Financial Targets , Personal Financial Need, ineffective Monitoring, change of auditor, capability and Company size is not proven effect to financial statement fraud.