ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT, STUDI META ANALISIS

Agnes Natalia, Kane Gunawan, Kezia Natalie H, Carmel Meiden

Abstract


ABSTRAK

Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis fraud diamond. Fraud diamond merupakan konsep yang menjelaskan faktor-faktor penyebab seseorang melakukan kecurangan, yaitu tekanan, kesempatan, rasionalisasi, dan kemampuan. Pada penelitian ini, faktor tekanan diproksikan dengan menggunakan stabilitas keuangan. Faktor kesempatan diproksikan dengan menggunakan sifat industri. Faktor rasionalisasi diproksikan dengan pergantian auditor. Terakhir, faktor kemampuan diproksikan dengan pergantian direksi. Penelitian ini menggunakan manajemen laba untuk melihat potensi kecurangan laporan keuangan. Manajemen laba tersebut diukur menggunakan indikator F-Score. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Berdasarkan kriteria tersebut, diperoleh sampel sebanyak 24 laporan penelitian. Penelitian ini dilakukan dengan metode kuantitatif, teknik analisis yang digunakan yaitu data meta analisis. Hasil penelitian menunjukkan bahwa hanya variabel kesempatan yang diproksikan dengan sifat industri yang terbukti berpengaruh positif signifikan dalam mendeteksi potensi kecurangan laporan keuangan. Sedangkan variabel tekanan yang diproksikan dengan stabilitas keuangan; variabel kesempatan yang diproksikan dengan sifat industri; variabel rasionalisasi yang dipoksikan dengan pergantian auditor; dan variabel kemampuan tidak berpengaruh dalam mendeteksi potensi kecurangan laporan keuangan.


Keywords


Auditor Change, Nature of Industry, Financial Stability, Director Change, Fraud Diamond, Financial Statement, Fraud Triangle, Fraudulent.

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References


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