ANALISIS FRAUD DIAMOND UNTUK MENDETEKSI TERJADINYA FINANCIAL STATEMENT FRAUD DI PERUSAHAAN REAL ESTATE
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh empat elemen dalam Fraud Diamond untuk mendeteksi terjadinya kemungkinan kecurangan laporan keuangan (Financial Statement Fraud). Fraud diamond terdiri dari elemen tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Keempat elemen tersebut akan dibagi dalam 5 variabel yaitu financial pressure dengan proksi Return on Asset (ROA), nature of industry dengan proksi Receivable (REC), ineffective of monitoring dengan proksi jumlah komisaris independen (BDOUT), rasionalisasi dengan proksi Total Accrual to Total Asset (TATA), dan capability dengan proksi perubahan direksi (DCHANGE) untuk mendeteksi adanya kemungkinan kecurangan laporan keuangan yang diukur dengan M-Score model. Penelitian ini menggunakan teknik Purposive Sampling dengan total sampel 42 perusahaan real estate yang listing di Bursa Efek Indonesia pada periode 2017-2019. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan penelitian ini diperoleh kesimpulan bahwa dari kelima variabel yang digunakan dalam penelitian, terdapat tiga (3) variabel yaitu nature of industry dengan proksi Receivable (REC), ineffective of monitoring dengan proksi jumlah komisaris independen (BDOUT), dan rasionalisasi dengan proksi Total Accrual to Total Asset (TATA) yang berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan. Sementara dua variabel lainnya yaitu financial pressure dan capability tidak berpengaruh terhadap kemungkinan terjadinya kecurangan laporan keuangan.
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Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).