Fraund Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan

Indriani, Poppy

doi:10.19109/ifinance.v3i2.1690

Cited by 14 publications

(23 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The world was shocked by the disclosure of the financial statement manipulation scandal involving energy company Enron and Arthur Andersen Public Accountant Firm by recording a USD 600,000,000 as profit when the company suffered a loss in 2002 (Indriani, 2017). Cases of fraud in Indonesia, one of which was at PT Indofarma, which was found a misstated (Rahmayuni, 2018).…”

Section: Introductionmentioning

confidence: 99%

Diamond fraud analysis in detecting financial statement fraud

Diansari

Wijaya

2019

jbis

View full text Add to dashboard Cite

This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.

show abstract

Section: Introductionmentioning

confidence: 99%

Diamond fraud analysis in detecting financial statement fraud

Diansari

Wijaya

2019

jbis

View full text Add to dashboard Cite

show abstract

“…Menurut Elder, et al (2011) fraud dalam penyajian laporan keuangan (financial statement fraud) merupakan salah saji atau penghapusan terhadap jumlah ataupun pengungkapan yang sengaja dilakukan dengan tujuan untuk mengelabui para penggunanya (Indriani dan Terzaghi, 2017). Commissionon Fraudulent Financial Reporting, (1987) (3)…”

Section: Fraud Dalam Penyajian Laporan Keuangan (Financial Statement unclassified

Nature Of Industry Dan Ineffective Monitoring Sebagai Determinan Terjadinya Fraud Dalam Penyajian Laporan Keuangan

ritonga¹,

Apriyani

2019

JSMA

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh nature of industry dan ineffective monitoring terhadap fraud dalam penyajian laporan keuangan. Dalam penelitiaan ini nature of industry sebagai variabel independen memiliki dua proksi yaitu persediaan (inventory) dan piutang (receivable). Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 5 tahun yaitu 2013-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel penelitian ini adalah 110 perusahaan. Metode analisis data yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa: (1a) nature of industry (inventory) berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan, (1b) nature of industry (receivable) berpengaruh positif dan signifikan terhadap fraud dalam penyajian laporan keuangan dan (2) ineffective monitoring berpengaruh tidak signifikan terhadap fraud dalam penyajian laporan keuangan.

show abstract

“…effect on fraudulent financial reporting. While research Indriani & Terzagh, (2017) ;Marliani, (2019) shows that the number of audit committee member effect on fraudulent financial reporting. Research Sasongko & Wijayantika, (2019) found that nature of industry no effect on fraudulent financial reporting.…”

Section: Introductionmentioning

confidence: 99%

“…Research Sasongko & Wijayantika, (2019) found that nature of industry no effect on fraudulent financial reporting. While research Kurnia & Anis, (2017); Indriani & Terzagh, (2017) ;Marliani, (2019) shows that nature of industry effect on fraudulent financial reporting. Research conducted Tessa & Harto, (2016); Kurnia & Anis, (2017); Lestari & Henny, (2017) find that result change in auditor no effect on fraudulent financial reporting.…”

Section: Introductionmentioning

confidence: 99%

“…But research Zulfa & Bayagub, (2018); Sasongko & Wijayantika, (2019) shows that change in director effect on fraudulent financial reporting. Research Aprilia, (2017); Indriani & Terzagh, (2017); Kurnia & Anis, (2017) find that result proportion of the independent commissary no effect on fraudulent financial reporting. While research Putriasih, (2016) show results if proportion of the independent commissary effect on fraudulent financial reporting.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory

Sari¹,

Pramasheilla²,

Fachrurrozie³

et al. 2020

IJFR

View full text Add to dashboard Cite

The purpose of this study is to provide empirical evidence of pentagon fraud risk factors sush as financial targets, financial stability, number of audit committee members, nature of industry, change in auditors, auditor opinion, change in director, proportion of the independent commissary, frequent number of CEO pictures, and CEO duality on fraudulent financial reporting with KAP big four as a moderating variable. The samples in this study were all state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling technique was used in sampling so that 55 companies were obtained. This study uses logistic regression analysis techniques with SPSS version 26. The results of the study indicate that financial stability and the auditor's opinion influence the fraudulent financial reporting. However, financial targets, number of audit committee members, nature of industry, change in auditors, change in director, proportion of the independent commissary, frequent number of CEO pictures, and CEO duality not effect on fraudulent financial reporting.

show abstract

Fraund Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan

Abstract: Effect of Diamond Fraud in Financial Statement

Cited by 14 publications

References 1 publication

Diamond fraud analysis in detecting financial statement fraud

Diamond fraud analysis in detecting financial statement fraud

Nature Of Industry Dan Ineffective Monitoring Sebagai Determinan Terjadinya Fraud Dalam Penyajian Laporan Keuangan

Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory

Contact Info

Product

Resources

About