Fraud diamond analysis in detecting financial statement fraud


PDF

Supplementary Files

Translate Article
Sunting article
PDF

Keywords

financial statement fraud
pressure
opportunity
rationalization
capability

How to Cite

Noble, Muara Rizqulloh. “Fraud Diamond Analysis in Detecting Financial Statement Fraud”. The Indonesian Accounting Review, vol. 9, no. 2, Aug. 2019, pp. 121-32, https://doi.org/10.14414/tiar.v9i2.1632.
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud. It used 36 mining companies listed on the Indonesia Stock Exchange (IDX) period 2014-2016 as the sample. This sample was taken using a purposive sampling technique and data analysis were analyzed using multiple linear regression. The results indicate that pressure proxied by financial targets and rationalization proxied by change in auditors have an effect on financial statement fraud, whereas opportunity proxied by ineffective monitoring and capability proxied by replacement of directors have no effect on financial statement fraud.

References

Abdullahi, Rabi’u dan Mansor, Noorhayati. 2015. Fraud Triangle Theory and Fraud Diamond Theory. Un-derstanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Sciences. Vol. 5, No.4, pp. 38–45.

AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit. New York : AICPA.

Afriyanto, Dedy. 2016. Direksi Timah Dituding Manipulasi Laporan Keuangan. (Online). (https://economy.okezone.com, diakses 17 september 2017).

Albrecht, W. S., Albrecht , C.C., Albrecht, C.O., and Zimbelman, Mark F. 2011. Fraud Examination. Fourth Edition. Mason, Ohio USA: Cengage Learning.

Annisya, Mafiana, dkk. 2016. Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis Dan Ekonomi (JBE). Vol 23. No 1. Hal 72-89. ISSN:1412-3126.