PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 s.d 2017)

Abstract

The financial statements contain all business activities of company and are also a
form of management accountability to parties who use financial statements. When
viewed from the agency theory approach, there are different interests between
principals and agents, where the principals want the agents to do something as they
wish, while the agents want to do something to maximize his utility. This condition
provides an opportunity for agents to commit fraud, especially fraudulent financial
statements. This study aims to determine the effect of diamond fraud on financial
statement fraud. Fraud diamond itself consists of pressure, opportunity,
rationalization, and capability. The data used is secondary data obtained from
financial statements and annual report of the manufacturing companies in 2016-
2017. The number of companies in this study were 212 companies with the research
year from 2016 to 2017. The technical analysis used logistic regression analysis.
The results showed that there were 5 samples indicated fraud. Diamond fraud which
consists of pressure, opportunity, rationalization, and capability simultaneously
influences on fraudulent financial statements. While partially, the pressure proxied
with ACHANGE has a significant negative effect on fraudulent financial statements.
Opportunity proxied by INVENTORY has no significant effect on fraudulent financial
statements. Rationalization proxied by AUCHANGE has no significant effect on
fraudulent financial statements. Capability proxied by DCHANGE does not have a
significant effect on fraudulent financial statements.