Fraud diamond analysis of financial statement fraud
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Aug 25, 2023
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Abstract
The purpose of this study is to determine Fraud Diamond Analysis of Fraud Financial Statements. The type of data used in this research is secondary data. The data used in this study were obtained from www.idx.co.id, the company's website and the Indonesian Capital Market Directory (ICMD). The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2018-2020 and processed using the IBM SPSS application and analysis using a purposive sampling technique. Based on the results of the study, empirical facts were obtained in the form of: 1) There is a significant positive (unidirectional) influence between pressure on fraudulent financial statements; 2) There is a significant positive (unidirectional) effect between opportunity and financial reporting fraud; 3) There is a significant positive (unidirectional) effect between rationalization and fraudulent financial reporting; 4) There is a significant positive (unidirectional) effect between capability and financial statement fraud.
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How to Cite
medlar, I., & Umar, H. (2023). Fraud diamond analysis of financial statement fraud. Enrichment : Journal of Management, 13(3), 2132-2144. https://doi.org/10.35335/enrichment.v13i3.1572
References
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Albrecht, W. S., Albrecht, C. O., & Zimbelman, M. F. (2011). Fraud Examination, 4th Edition, South-Western Cengage Learning. Ohio.
Annisa, R. T., & Halmawati, H. (2020). Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud. Jurnal Eksplorasi Akuntansi, 2(1), 2263-2279.
Annisya, M., Lindrianasari, L., & Asmaranti, Y. (2016). Pendeteksian Kecurang Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi, 23(1), 76514.
Ayem, S., & Astuti, A. (2019). Konsep Fraud Diamond dan Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Jurnal Ilmiah Akuntansi dan Humanika, 9(3), 235-246.
Bathala, C. T., Moon, K. P., & Rao, R. P. (2019). Managerial ownership, debt policy, and the impact of institutional holdings: An agency perspective. Financial management, 38-50.
Bologna, Jack & Robert (1993). Handbook of Corporate Fraud. Butterworth Heinemann. Boston.
Cressey, D. R. (2019). Other People’s Money: A Study in the Social Psychology of Embezzlement. New Jersey: Patterson Smith.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2019). Predicting Material Accounting Misstatement. Contemporary Accounting Research, 28(1), 17-82.
Diany, Y. A., & Ratmono, D. (2019). Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle. Diponegoro Journal of Accounting, Vol. 3, No. 2, h. 1–9
Fadilah, K. N., & Wahidahwati, W. (2019). Analisis Fraud Diamond Theory Dalam Mendeteksi Financial Statement Fraud. Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(4).
Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS (7th ed.) Semarang: BP Universitas Diponegoro
Gravitt, J., and Johnston, J.(2019). “Recognizing Financial Statement Fraud Red Flags”.
IFAC. 2009. The Auditor’s Responsibilities Relating to Fraud in An Audit of Financial Statements. International Standards on Auditing (ISA) No 240
Jensen, M. C., & Meckling, W. H. (2019). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–306.
Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (2019). Auditors’ Experience with Material Irregularities : Frequency, Nature, and Detectability. Auditing: A Journal of Practice & Theory, 9(1), 1–28.
Pangestu, A. D., Oktavia, R., & Amelia, Y. (2020). Pendeteksian Kecurangan Laporan Keuangan Dengan Menggunakan Model Beneish M-Score: Perspektif Fraud Diamond. Jurnal Akuntansi, Keuangan, dan Manajemen, 1(4), 301-313.
Pardosi, R. W. (2019). Analisis Fraud Diamond dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur di Indonesia dengan Menggunakan Fraud Score Model. Skripsi. Tidak dipublikasikan. Universitas Negeri Lampung. Lampung.
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Diamond Theory : Studi Empiris Pada Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89-102.
Puspitadewi, E., & Sormin, P. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi, 12(2), 146-162.
Rachmawati, K. K. (2019). Pengaruh Faktor-Faktor Dalam Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting. Diponegoro Journal of Accounting. Vol. 3, Nomor 2, Hal. 1.
Rezaee, Z. (2019). Causes, Consequences and Deterrence of Financial Statement Fraud. Critical Perspectives on Accounting, 16, hlm. 277-298.
Rezaee, Z., & Riley, R. (2019). Financial Statement Fraud: Prevention and Detection (2nd ed.). Hoboken: John Wiley & Sons, Inc.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2019). Accrual Reliability, Earnings Persistence and Stock Prices. Journal of Accounting and Economics, 39 (3), 437-485.
Rini, V. Y., & Achmad, T. (2012). Analisis Prediksi Potensi Risiko Fraudulent Financial Statement melalui Fraud Score Model. Diponegoro Journal of Accounting, Vol. 1, No. 1, h. 1–15.
Sari, S. T. (2016). Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar Di Bursa Efek Indonesia). JOM Fekon, Vol. 3, No. 1, h. 664–678.
Sari, T. P., & Lestari, D. I. T. (2020). Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud: Prespektif Fraud Diamond Theory. Jurnal Akuntansi dan Pajak, Vol. 20, No. 2, h. 109-125.
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).
Skousen, C. J., & Twedt, B. J. (2019). Fraud in Emerging Markets: A Cross Country Analysis. Retrieved from http://ssrn.com/abstract=1340586.
Sudaryono, D., & Soedaryono, B. (2020). Detecting Financial Statement Fraud Using Diamond Model. balance, 4(5), 7.
Summers, S., & Sweeney, J. (2019). “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis”. The Accounting Review. Volume 73 No. 1.
Sunardi, S., & Amin, M. N. (2018). Fraud Detection of Financial Statement by Using Fraud Diamond Perspective. International Journal of Development and Sustainability, 7(3), 878-891.
Umar, H., Partahi, D., & Purba, R. B. (2020). Fraud Diamond Analysis in Detecting Fraudulent Financial Report. International Journal of Scientific and Technology Research, 9(3), 6638–6646.
Widarjono, A. (2019). Statistika Terapan dengan Excel dan SPSS (1st ed.). Yogyakarta: UPP STIM YKPN.
Widiyanti, G. (2019). Analisis Elemen Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Perusahaan Manufaktur pada Bursa Efek Indonesia Tahun 2012- 2014). Lampung. Universitas Lampung.
Wolfe, D. T., & Hermanson, D. R. (2019). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal, 12(74), 38–42.
Yesiariani, M., & Rahayu, I. (2019). Deteksi Financial Statement Fraud : Pengujian dengan Fraud Diamond. Jurnal Akuntansi dan Auditing Indonesia, 21(1), 49.
Albrecht, W. S., Albrecht, C. O., & Zimbelman, M. F. (2011). Fraud Examination, 4th Edition, South-Western Cengage Learning. Ohio.
Annisa, R. T., & Halmawati, H. (2020). Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud. Jurnal Eksplorasi Akuntansi, 2(1), 2263-2279.
Annisya, M., Lindrianasari, L., & Asmaranti, Y. (2016). Pendeteksian Kecurang Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis dan Ekonomi, 23(1), 76514.
Ayem, S., & Astuti, A. (2019). Konsep Fraud Diamond dan Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Jurnal Ilmiah Akuntansi dan Humanika, 9(3), 235-246.
Bathala, C. T., Moon, K. P., & Rao, R. P. (2019). Managerial ownership, debt policy, and the impact of institutional holdings: An agency perspective. Financial management, 38-50.
Bologna, Jack & Robert (1993). Handbook of Corporate Fraud. Butterworth Heinemann. Boston.
Cressey, D. R. (2019). Other People’s Money: A Study in the Social Psychology of Embezzlement. New Jersey: Patterson Smith.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2019). Predicting Material Accounting Misstatement. Contemporary Accounting Research, 28(1), 17-82.
Diany, Y. A., & Ratmono, D. (2019). Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle. Diponegoro Journal of Accounting, Vol. 3, No. 2, h. 1–9
Fadilah, K. N., & Wahidahwati, W. (2019). Analisis Fraud Diamond Theory Dalam Mendeteksi Financial Statement Fraud. Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(4).
Ghozali, I. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS (7th ed.) Semarang: BP Universitas Diponegoro
Gravitt, J., and Johnston, J.(2019). “Recognizing Financial Statement Fraud Red Flags”.
IFAC. 2009. The Auditor’s Responsibilities Relating to Fraud in An Audit of Financial Statements. International Standards on Auditing (ISA) No 240
Jensen, M. C., & Meckling, W. H. (2019). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–306.
Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (2019). Auditors’ Experience with Material Irregularities : Frequency, Nature, and Detectability. Auditing: A Journal of Practice & Theory, 9(1), 1–28.
Pangestu, A. D., Oktavia, R., & Amelia, Y. (2020). Pendeteksian Kecurangan Laporan Keuangan Dengan Menggunakan Model Beneish M-Score: Perspektif Fraud Diamond. Jurnal Akuntansi, Keuangan, dan Manajemen, 1(4), 301-313.
Pardosi, R. W. (2019). Analisis Fraud Diamond dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur di Indonesia dengan Menggunakan Fraud Score Model. Skripsi. Tidak dipublikasikan. Universitas Negeri Lampung. Lampung.
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Diamond Theory : Studi Empiris Pada Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89-102.
Puspitadewi, E., & Sormin, P. (2018). Pengaruh Fraud Diamond Dalam Mendeteksi Financial Statement Fraud. Jurnal Akuntansi, 12(2), 146-162.
Rachmawati, K. K. (2019). Pengaruh Faktor-Faktor Dalam Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting. Diponegoro Journal of Accounting. Vol. 3, Nomor 2, Hal. 1.
Rezaee, Z. (2019). Causes, Consequences and Deterrence of Financial Statement Fraud. Critical Perspectives on Accounting, 16, hlm. 277-298.
Rezaee, Z., & Riley, R. (2019). Financial Statement Fraud: Prevention and Detection (2nd ed.). Hoboken: John Wiley & Sons, Inc.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2019). Accrual Reliability, Earnings Persistence and Stock Prices. Journal of Accounting and Economics, 39 (3), 437-485.
Rini, V. Y., & Achmad, T. (2012). Analisis Prediksi Potensi Risiko Fraudulent Financial Statement melalui Fraud Score Model. Diponegoro Journal of Accounting, Vol. 1, No. 1, h. 1–15.
Sari, S. T. (2016). Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris Pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar Di Bursa Efek Indonesia). JOM Fekon, Vol. 3, No. 1, h. 664–678.
Sari, T. P., & Lestari, D. I. T. (2020). Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud: Prespektif Fraud Diamond Theory. Jurnal Akuntansi dan Pajak, Vol. 20, No. 2, h. 109-125.
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).
Skousen, C. J., & Twedt, B. J. (2019). Fraud in Emerging Markets: A Cross Country Analysis. Retrieved from http://ssrn.com/abstract=1340586.
Sudaryono, D., & Soedaryono, B. (2020). Detecting Financial Statement Fraud Using Diamond Model. balance, 4(5), 7.
Summers, S., & Sweeney, J. (2019). “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis”. The Accounting Review. Volume 73 No. 1.
Sunardi, S., & Amin, M. N. (2018). Fraud Detection of Financial Statement by Using Fraud Diamond Perspective. International Journal of Development and Sustainability, 7(3), 878-891.
Umar, H., Partahi, D., & Purba, R. B. (2020). Fraud Diamond Analysis in Detecting Fraudulent Financial Report. International Journal of Scientific and Technology Research, 9(3), 6638–6646.
Widarjono, A. (2019). Statistika Terapan dengan Excel dan SPSS (1st ed.). Yogyakarta: UPP STIM YKPN.
Widiyanti, G. (2019). Analisis Elemen Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Perusahaan Manufaktur pada Bursa Efek Indonesia Tahun 2012- 2014). Lampung. Universitas Lampung.
Wolfe, D. T., & Hermanson, D. R. (2019). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal, 12(74), 38–42.
Yesiariani, M., & Rahayu, I. (2019). Deteksi Financial Statement Fraud : Pengujian dengan Fraud Diamond. Jurnal Akuntansi dan Auditing Indonesia, 21(1), 49.