Deteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Di Perusahaan Manufaktur

Permatasari, Devi; Laila, Unsa

doi:10.29259/ja.v15i2.13025

Cited by 5 publications

(18 citation statements)

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“…The negative effect of pressure, as measured by ROA, on fraud detection in financial statements aligns with the findings of Permatasari & Laila (2021), which demonstrate the negative impact of pressure on financial statement fraud detection. This implies that higher ROA may indicate a possibility of financial statement fraud.…”

Section: Pressuresupporting

confidence: 81%

“…The Fraud Diamond element is identical to the Fraud Triangle although on a larger scale. According to Permatasari & Laila (2021) states that Capability Fraud Diamond is one of the complementary components of the Fraud Triangle. There are several theories about analytical methods to determine the potential of financial reports, one of which is the Fraud Triangle.…”

Section: Introductionmentioning

confidence: 99%

“…The Fraud Diamond concept shares similarities with the Fraud Triangle theory but encompasses a broader perspective. According to Permatasari & Laila (2021), the capability component of the Fraud Diamond is an additional element to complement the Fraud Triangle. Various theories propose analytical methods to assess the potential of financial fraud, with the Fraud Triangle being one of them.…”

Section: Introductionmentioning

confidence: 99%

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Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers

Made,

Cahyaningsih,

Djati

2023

JRBT

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The aim of this research is to examine the impact of fraud diamonds on the identification of fraudulent financial statements. Fraud diamonds, a framework used to detect fraudulent financial statements, considers various factors such as pressure (measured by ROA), opportunity (measured by Ineffective monitoring (IND)), rationalization (measured by auditor turnover (AUDCHANGE)), and capability (measured by the change of directors (DIRCHANGE)). The research sample comprised of 9 companies selected through purposive sampling. Logistic regression analysis was employed as the analytical method, with rationalization and capability serving as the independent variables, assessed through a binary variable with values 0 and 1. The findings indicate that pressure significantly influences the detection of fraudulent financial statements. Specifically, higher ROA values correspond to a lower likelihood of fraudulent financial statements. Opportunity also has an impact on the detection of fraudulent financial statements, as an increase in ineffective monitoring levels leads to a higher detection rate of financial statement fraud. On the other hand, rationalization does not affect the identification of fraudulent financial statements, suggesting that auditor turnover rate does not play a role in detection. Similarly, capability, represented by the replacement of the board of directors, does not impact the detection of fraudulent financial statements in companies.

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Section: Pressuresupporting

confidence: 81%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers

Made,

Cahyaningsih,

Djati

2023

JRBT

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“…Financial stability mengacu pada kestabilan suatu keuangan pada perusahaan (IAPI, 2021; Situngkir & Triyanto, 2020). Apabila kondisi perusahaan mengalami ketidakstabilan kinerja perusahaan juga akan ikut menurun dimata publik, hal ini dapat menimbulkan tekanan bagi manajemen sehingga aliran dana dan investasi di masa depan terhambat karena pengelolaan aset dan pengelolaan dana tidak optimal (Permatasari & Laila, 2021;Skousen et al, 2009). Financial stability diukur dengan tujuh proksi.…”

Section: Pressureunclassified

Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network

Chalissa,

Suryani

2024

Owner

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Fraudulent financial statements are the result of misstatements resulting from intentional acts or omissions, which could materially mislead readers of the financial statements. The focus in this research is to determine the most important pressure factors in detecting fraudulent financial statements. Pressure is one of the fraud risk factors in the fraud triangle. Pressure is a condition felt by management due to incentives to commit fraud, consisting of: financial stability by proxy (GPM, ACHANGE, SCHANGE, CATA, SALAR, SALTA, INVSAL), external pressure (LEV, FINANCE, FREEC), personal financial need (OSHIP), and financial target (ROA). Data collection method using secondary data on the manufacturing sector firms that are publicly listed on the Indonesia Stock Exchange in 2017-2021. The research method used is quantitative and the sampling method uses a purposive sampling technique, obtained 137 sample companies with 685 total data observed. Data were analyzed using an Artificial Neural Network. The findings indicated that the gross profit margin (GPM), cash flow from operating to total assets (CATA), demand for financing (FINANCE), leverage (LEV) and return on total assets (ROA) is the most important proxy in detecting fraudulent financial statement, while other proxies are not too important in detecting fraudulent financial statements.

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“…Selanjutnya terdapat faktor kedua yang berpengaruh terhadap kecurangan pelaporan keuangan yaitu kesempatan, hal ini merupakan peluang yang memungkinkan terjadinya fraud dan terbukti berpengaruh berdasarkan penelitian yang dilakukan oleh Yulistyawati, et al, (2019) pada jurnal yang dikutip dari Permatasari & Laila (2021). Faktor ketiga yang berpengaruh terhadap kecurangan pelaporan keuangan yaitu rasionalisasi, terjadi ketika pelaku fraud mencari pembenaran atas kesalahannya.…”

Section: Pendahuluanunclassified

Pengaruh Fraud Hexagon, Internal Control, Dan Financial Distress Terhadap Pendeteksian Kecurangan Laporan Keuangan

Nugroho,

Murtanto

2024

j. akunt n.a.

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This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.

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Deteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Di Perusahaan Manufaktur

Cited by 5 publications

References 0 publications

Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers

Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers

Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network

Pengaruh Fraud Hexagon, Internal Control, Dan Financial Distress Terhadap Pendeteksian Kecurangan Laporan Keuangan

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