Using Diamond Fraud Analysis to Detect Fraudulent Financial Reporting of Indonesian Pharmaceutical and Chemical Companies
Abstract
|
This study aims to detect fraudulent financial statements using diamond fraud analysis. This rationalization is proxied by an audit opinion and the capability to replace directors against fraudulent financial statements. The sample used was ten pharmaceutical and chemical sub-manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. This research was conducted using multiple linear regression analysis. The results showed that external pressure variables measured by leverage ratios showed an influence on fraudulent financial statements. This study did not find financial stability, change, and change in terms of value with the change of directors affecting fraudulent financial statements. |
Keyword : Fraud Diamond, fraudulent financial statements, financial stability, external pressure, fi-nancial targets
References
1
Annisya Mafiana, Lindrianasri, Yuztitya Asmaranti. (2016). Pendeteksian Kecurang Laporan Keuangan Menggunakan Fraud Diamond Mafiana, 23(1), 72–89.
Ardiyani, S., & Utaminingsih, N. S. (2015). Analisis Determinan Financial Statement Melalui Pendekatan Fraud Triangle. Accounting Analysis Journal, 4(1), 1–10. Retrieved from http://journal.unnes.ac.id/sju/index.php/aaj%0AANALISIS
Fimanaya, F., & Syafruddin, M. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan. Diponegoro Journal of Accounting, 3(3), 1–11. https://doi.org/10.1007/s13398-014-0173-7.2
Putriasih, Ketut, Ni Nyoman Trisna Herawati & Made Arie Wahyuni (2016). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud?: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 6(3), 1–22. https://doi.org/10.6007/IJARAFMS/v5-3/1823
Sihombing, Kennedy Samuel, & Shiddiq Nur Rahardjo (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, 03 No. 2, 1–12. https://doi.org/10.6007/IJARAFMS/v5-3/1823
Susanti, Yayuk Andri (2014). Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Farud Triangle. Skripsi Thesis, UNIVERSITAS AIRLANGGA.
Ujiyantho, M. A., & Pramuka, B. A. (2007). Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan. Simposium Nasional Akuntansi X, (Juli), 1–26.
Yesiariani, Merissa & Isti Rahayu (2016). Analisis Fraud Diamond Dalam Mendeteksi FInancial Statement Fraud (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014.Simposium Nasional Akuntansi XIX, 1–22. https://doi.org/10.6007/IJARAFMS/v5-3/1823