DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016)

Rizqa Syahria
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引用次数: 14

Abstract

Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond. There are four factors that encourage a person to commit fraud; pressure, opportunity, rationalization and capability. The dependent variable used in this study was financial statement fraud and the independent variables used were financial stability, external pressure, financial target (pressure), external auditor quality (opportunity), change in auditor (rationalization), and change of directors (capability). This study employed quantitative research approach. The population wasthe entire banking companies listed on the Stock Exchange in the period of 2012-2016. Sampling was conducted using purposive sampling method and acquired a sample of 19 banking companies. Data analysis was conducted using a logistic regression analysis with SPSS 16 software. The results showthat financial stability and change in auditors have an effect on financial statement fraud. However, external pressure, financial target (pressure), external auditor quality (opportunity), and change of directors (capability) have no effect on financial statement fraud.
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利用欺诈钻石检测财务报表舞弊(2012-2016年印尼证券交易所上市银行公司研究)
财务报表舞弊是一种舞弊,比其他舞弊造成的不利影响更大。基于这一现象,本研究旨在利用舞弊钻石检测财务报表舞弊。有四个因素促使一个人进行欺诈;压力,机会,合理化和能力。本研究使用的因变量为财务报表舞弊,使用的自变量为财务稳定、外部压力、财务目标(压力)、外部审计师质量(机会)、审计师变更(合理化)、董事变更(能力)。本研究采用定量研究方法。人口是2012-2016年期间在证券交易所上市的所有银行公司。采用目的抽样法进行抽样,获得了19家银行公司的样本。数据分析采用SPSS 16软件进行logistic回归分析。结果表明,财务稳定性和审计师变动对财务报表舞弊有影响。而外部压力、财务目标(压力)、外部审计师质量(机会)、董事变更(能力)对财务报表舞弊没有影响。
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