Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia
Abstract
This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements.
Keywords: Diamond Fraud; Financial Statement Fraud.
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References
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Becker, C. L., Defond, M. L., & California, S. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
Chen, L. (2016). Local Institutions , Audit Quality , and Corporate Scandals of US-listed Foreign Firms. Journal of Business Ethics, 133, 351–373.
Donelson, D. Ege, M., & Mcinnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud Dain. Auditing, (36), 45-69.
Farber, D. B. (2005). Restoring Trust After Fraud : Does Corporate Governance Mattr? Accounting Review, 80, 539–561. https://doi.org/10.2308/ajpt-51608
Fimanaya, F., & Syafruddin, M. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan. Diponegoro Journal of Accounting, 3(99), 1–11.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
H, A. K. A., Simon, J., & Mohamed Yusof, K. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies, 4(3), 126–145.
Hartadi, B. (2012). Pengaruh Fee Audit, Rotasi KAP, dan Reputasi Auditor Terhadap Kualitas Audit di Bursa Efek Indonesia. Jurnal Ekonomi Dan Keuangan, 16(1), 84–102.
Haryono, M. E. (2017). Analisis Fraud Triangle dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi Dan Auditing, 9(2).
Kusumaningrum, A. W. (2016). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Kecurangan Laporan Keuangan. Invesment Challenges And Opportunities In Indonesian Capital Market In The Era Of Asean Economic
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Kusumaningsih, K.U., & Wirajaya, I G. A. (2017). Faktor-faktor yang Mempengaruhi Tindak Kecurangan di Perusahaan Perbankan. E-Jurnal Akuntansi Universitas Udayana, 19(1), 1832-1860.
Kusumawardhani, P. (2013). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Akuntansi Universitas Negeri Surabaya, 1(3).
Lennox, C., & Pittman, J. (2010). Big Five Audits and Accounting Fraud. Contemporary Accounting Research, 27, 209–247. https://doi.org/10.2139/ssrn.1137829
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. In International Conference on Accounting Studies (ICAS) (pp. 280–286).
Mardiani, S., & Edi, S. T. (2017). Pengaruh Fraud Diamond terhadap Pendeteksian Financial Statement Fraud dengan Komite Audit Sebagai Variabel Moderasi (pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia). Prosiding Akuntansi, 3(2), 476–484.
Nariman, A. (2015). Pengaruh Ukuran Kantor Akuntan Publik Terhadap Opini Going Concern dan Earnings Response Coefficient (ERC) Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013. Jurnal Akuntansi, XIX(2), 160–178.
Nindita, C., & Siregar, S. V. (2012). Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia. Jurnal Akuntansi Dan Keuangan, 14(2), 91–104.
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Norbarani, L. (2012). Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle yang Diadopsi Dalam SAS nO.00. Ekonomika Dan Bisnis, (99), 69.
Putriasih, K., Herawati, N. N. T., & Wahyuni, M. A. (2016). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Beu)
Tahun 2013-2015. E-JournalS1 Ak Universitas Pendidikan Ganesha, 6(3).
Rachmania, A. (2016). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015.
Sari, K. G. A., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, dan Pengalaman pada Pendeteksian Kecurangan, 1(7), 29–56.
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012. Diponegoro Journal of Accounting, 3(2), 1–12.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud The Effectiveness of The Fraud Triangle and SAS No. 99. In Corporate Governance and Firm Performance, 13, 53–82.
Summers, S. L., & Sweeney, J. T. (1998). Fraudulently misstated financial statements and insider trading : An empirical Analysis. The Accounting Review, 73(1), 131–146.
Surya Utama, I. G. P. O., Ramantha, I. W., & Badera, I. D. N. (2018). Analisis Faktor-Faktor Dalam Perspektif Fraud Triangle Sebagai Prediktor Fraudulent Financial Reporting. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(1), 251–278.
Tang, T., & Firth, M. (2011). Can book – tax differences capture earnings management and tax Management ? Empirical evidence from China. International Journal of Accounting, 46(2), 175–204. https://doi.org/10.1016/j.intacc.2011.04.005
Tiffani, L. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Traingle pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125.
Verdiana, K. A. (2013). Pengaruh Reputasi Auditor, Disclosure, Audit Client Tenure pada Kemungkinan Pengungkapan Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 5(3), 530-543.
Weiner, J. (2012). Auditor Size vs . Audit Quality : An Analysis of Auditor Switches. Thesis from Honors College. Netherlands.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Yamauchi, K. T., & Templer, D. J. (1982). The Development of a Money Attitude Scale. Journal of Personality Assessment, 46(5), 522–528. https://doi.org/10.1207/s15327752jpa4605
Yulia, A. W., & Basuki. (2016). Studi Financial Statement Fraud pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis, (2), 187–200.
Zulvi, N., & Rustam, H. (2017). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Tingkat Accounting Irregularities. Jurnal Akuntansi Indonesia, 6(2), 167–184.
AICPA. (2002). Statement on Auditing Standards: SAS No. 99. AU Sections 316, Consideration of Fraud in A Financial Statement Audit.
Amara, I., & Amar, A. B. E. N. (2013). Detection of Fraud in Financial Statements : French Companies as a Case Study. International Journal of Academic Research in Business and Social Sciences, 3(5), 456–472.
Aulia, H. (2018). Analisis Fraud Diamond Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016). Fakultas Ekonomi Universitas Islam Indonesia.
Asmarani, Y. & Annisya, M. Lindrianasari. (2016). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi (JBE), 23(1), 72-89.
Beasley, M. S. (1996). Empirical Analysis the of Board the Relation of Financial Between Composition Statement Fraud. The Accounting Review, 71(4), 443–465.
Becker, C. L., Defond, M. L., & California, S. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
Chen, L. (2016). Local Institutions , Audit Quality , and Corporate Scandals of US-listed Foreign Firms. Journal of Business Ethics, 133, 351–373.
Donelson, D. Ege, M., & Mcinnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud Dain. Auditing, (36), 45-69.
Farber, D. B. (2005). Restoring Trust After Fraud : Does Corporate Governance Mattr? Accounting Review, 80, 539–561. https://doi.org/10.2308/ajpt-51608
Fimanaya, F., & Syafruddin, M. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan. Diponegoro Journal of Accounting, 3(99), 1–11.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
H, A. K. A., Simon, J., & Mohamed Yusof, K. (2015). Fraudulent Financial Reporting: An Application of Fraud Models to Malaysian Public Listed Companies, 4(3), 126–145.
Hartadi, B. (2012). Pengaruh Fee Audit, Rotasi KAP, dan Reputasi Auditor Terhadap Kualitas Audit di Bursa Efek Indonesia. Jurnal Ekonomi Dan Keuangan, 16(1), 84–102.
Haryono, M. E. (2017). Analisis Fraud Triangle dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi Dan Auditing, 9(2).
Kusumaningrum, A. W. (2016). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Kecurangan Laporan Keuangan. Invesment Challenges And Opportunities In Indonesian Capital Market In The Era Of Asean Economic
Community, (September), 125–138.
Kusumaningsih, K.U., & Wirajaya, I G. A. (2017). Faktor-faktor yang Mempengaruhi Tindak Kecurangan di Perusahaan Perbankan. E-Jurnal Akuntansi Universitas Udayana, 19(1), 1832-1860.
Kusumawardhani, P. (2013). Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Akuntansi Universitas Negeri Surabaya, 1(3).
Lennox, C., & Pittman, J. (2010). Big Five Audits and Accounting Fraud. Contemporary Accounting Research, 27, 209–247. https://doi.org/10.2139/ssrn.1137829
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. In International Conference on Accounting Studies (ICAS) (pp. 280–286).
Mardiani, S., & Edi, S. T. (2017). Pengaruh Fraud Diamond terhadap Pendeteksian Financial Statement Fraud dengan Komite Audit Sebagai Variabel Moderasi (pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia). Prosiding Akuntansi, 3(2), 476–484.
Nariman, A. (2015). Pengaruh Ukuran Kantor Akuntan Publik Terhadap Opini Going Concern dan Earnings Response Coefficient (ERC) Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013. Jurnal Akuntansi, XIX(2), 160–178.
Nindita, C., & Siregar, S. V. (2012). Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia. Jurnal Akuntansi Dan Keuangan, 14(2), 91–104.
Nizar, A. A. (2017). Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI). Jurnal Nasional UMP, XV(2), 157–172.
Norbarani, L. (2012). Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle yang Diadopsi Dalam SAS nO.00. Ekonomika Dan Bisnis, (99), 69.
Putriasih, K., Herawati, N. N. T., & Wahyuni, M. A. (2016). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Beu)
Tahun 2013-2015. E-JournalS1 Ak Universitas Pendidikan Ganesha, 6(3).
Rachmania, A. (2016). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015.
Sari, K. G. A., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, dan Pengalaman pada Pendeteksian Kecurangan, 1(7), 29–56.
Sihombing, K. S., & Rahardjo, S. N. (2014). Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012. Diponegoro Journal of Accounting, 3(2), 1–12.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and Predicting Financial Statement Fraud The Effectiveness of The Fraud Triangle and SAS No. 99. In Corporate Governance and Firm Performance, 13, 53–82.
Summers, S. L., & Sweeney, J. T. (1998). Fraudulently misstated financial statements and insider trading : An empirical Analysis. The Accounting Review, 73(1), 131–146.
Surya Utama, I. G. P. O., Ramantha, I. W., & Badera, I. D. N. (2018). Analisis Faktor-Faktor Dalam Perspektif Fraud Triangle Sebagai Prediktor Fraudulent Financial Reporting. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(1), 251–278.
Tang, T., & Firth, M. (2011). Can book – tax differences capture earnings management and tax Management ? Empirical evidence from China. International Journal of Accounting, 46(2), 175–204. https://doi.org/10.1016/j.intacc.2011.04.005
Tiffani, L. (2015). Deteksi Financial Statement Fraud dengan Analisis Fraud Traingle pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 19(2), 112–125.
Verdiana, K. A. (2013). Pengaruh Reputasi Auditor, Disclosure, Audit Client Tenure pada Kemungkinan Pengungkapan Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 5(3), 530-543.
Weiner, J. (2012). Auditor Size vs . Audit Quality : An Analysis of Auditor Switches. Thesis from Honors College. Netherlands.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Yamauchi, K. T., & Templer, D. J. (1982). The Development of a Money Attitude Scale. Journal of Personality Assessment, 46(5), 522–528. https://doi.org/10.1207/s15327752jpa4605
Yulia, A. W., & Basuki. (2016). Studi Financial Statement Fraud pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis, (2), 187–200.
Zulvi, N., & Rustam, H. (2017). Analisis Pengaruh Fraud Diamond dalam Mendeteksi Tingkat Accounting Irregularities. Jurnal Akuntansi Indonesia, 6(2), 167–184.
Published
2020-06-26
How to Cite
SUPARMINI, Ni Kadek; ARIYANTO, Dodik; ANDIKA PRADNYANA WISTAWAN, I Made.
Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 6, p. 1441 - 1457, june 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/44105>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i06.p08.
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