Analisis Fraud Diamond Dalam Determinasi Pendeteksian Kecurangan Laporan Keuangan Dengan Family Ownership Sebagai Variabel Moderasi

Abstract

- The purpose of this research is to determine the influence of financial targets, ineffective monitoring, rationalization, and capability of fraud detection of financial statements. This research also uses family ownership as a moderation variable. The fraudulent financial reporting in this study were measured using earnings management. The population in this research is a banking company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The amount of samples is 123 samples for Model 1 and Model 2. The analytical methods used are multiple linear regression analyses, coesfisien determinations, simultan test (test F) and partial test (Test T) with application SPSS (Statistical Product and Service Solution) version 25th . The research result indicates that financial target, ineffective monitoring, rationalization, and capability have a significant influence on the detection of fraud financial statements and family ownership can moderate variable relationships Capability change of Directors on fraud detection of financial statements. Keywords: fraudulent financial reporting , fraud diamond, family ownership

The Effect of Fraud Hexagon Model on Fraud Financial Statements in Companies in the Financial Sector

“…The results of this study are in line with research conducted bySetiawati & Baningrum, (2018);Bawekes, et al, (2018);Sari & Nugroho, (2020). However, this study is not in line with research byMelati, et al, (2020);Widyatama & Setiawati, (2020) which stated that the change of directors would affect the creation of a Fraud Financial Statement.…”

“…Management sees this phenomenon as an opportunity for fraud to occur. This study was supported by Melati et al, (2020); Widyatama & Setiawati, (2020) stated that the change of directors had an effect on Fraudulent Financial Reporting.…”

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

“…Secara ringkas, kejadian pelaporan keuangan yang tidak benar adalah fenomena yang kompleks yang memerlukan penggunaan metodologi yang beragam dan konteks-spesifik untuk meningkatkan pemahaman (Solikhin & Parasetya, 2023). (Ayem et al, 2022;Jaunanda et al, 2020;Milania & Triyono, 2022) (Fajri et al, 2023;Larasti et al, 2020;Nurhasanah et al, 2022;Pamungkas & Sukma, 2022) Target Keuangan (Ghaisani & Supatmi, 2022;Melati et al, 2020;Rifaldi & Indrabudiman, 2022) (Astuti & Geraldina, 2022;Pamungkas & Sukma, 2022;Yanti & Munari, 2021) Tekanan pihak luar (Astuti & Geraldina, 2022;Handayani & Iman Waskito, 2021;Luhri et al, 2021) (Aprilia, 2017;Pamungkas & Sukma, 2022).…”

“…Fenomena kecurangan dalam pelaporan keuangan tidak menutup kemungkinan dapat terjadi pada semua sektor industri (Handayani & Iman Waskito, 2021). Oleh karena itu dalam rangka pencegahan terjadinya kecurangan diperlukan komite audit dalam membantu manajer untuk mendeteksi terjadinya kecurangan (Melati et al, 2020). Komite Audit bertugas meninjau kinerja agen (manajer) apakah sudah bekerja sesuai regulasi dan jobdesk yang ditentukan, serta bertugas mengawasi kepentingan antara manajemen dan stakeholders.…”

Pengaruh Fraud Diamond dalam Mendeteksi Terjadinya Kecurangan Laporan Keuangan Studi Empiris pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia

“…Penelitian yang dilakukan oleh Nurchoirunanisa et al, (2020), Melati et al, (2020) Yanti & Munari (2021), dan Kordianus Larum, Diana Zuhroh (2021) membuktikkan bahwa pergantian direkksi berpengaruh terhadap financial statement fraud.…”