PENGARUH ELEMEN FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012- 2016)
Abstract
The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. This study using agency theory. The population in this study is a manufacture company consumer goods sector industry on the Indonesia Stock Excange in 2012 until 2016. Sample selection using purposive sampling methode. This research consist of 13 companies consumer goods sector industry. Data analysis techniques for hypothesis testing using logistic regression analysis. The results show that (1) financial stability have positive effect on financial statement fraud with a significance value 0,024 < 0,05, (2) external pressure have positive effect on financial statement fraud with a significance value 0,001 < 0,05, (3) financial target have negative effect on financial statement fraud with a significance value 0,982 > 0,05, (4) nature of industry have positife effect on financial statement fraud with a significance value 0,042 < 0,05, (5) effective monitoring have negative effect on financial statement fraud with a significance value 0,136 > 0,05, (6) auditor change have negative effect on financial statement fraud with a significance value 0,218 > 0,05, and (7) change of director have negative effect on financial statement fraud with a significance value 0,095 > 0,05. Based on the results of the above research, it can be suggested that: (1) For the company, it is suggested to pay more attention to the disclosure of financial statements and further reduce the pressure obtained from third parties or investors, and (2) For further researcher, it is suggested to increase the number of sample companies , adding other variables and using other proxies in subsequent research
Keywords : financial statement fraud, financial stability, external pressure, nature of industry, financial target, effective monitoring, auditor change, change of director
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