ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD DIAMOND

Abstract

This research aims to examine the influence of the fraud diamond (pressure, opportunity, rationalization and ability) on financial statement fraud. Pressure is proxied by financial targets and financial stability. Opportunity is proxied by ineffective monitoring. Rationalization is proxied by change in auditor. Capability is proxied by change in director. The method used in this research is quantitative causality. The population in this research is food and beverage sub-sector companies registered on the IDX during 2021-2023 with a total sample of 51 data. Sampling was carried out using the purposive sampling method. The data testing techniques used include the classic assumption test which includes, among others; normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test as well as hypothesis testing which includes the coefficient of determination test, t test with IBM SPSS 25 statistical software. The results of this study show that financial stability, financial targets, ineffective monitoring and change in director have no effect significant effect on financial statement fraud, while change in auditor has a significant effect on financial statement fraud.