Pendeteksian Kecurangan Laporan Keuangan Menggunakan Analisis Fraud Diamond Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Putri, Dwika Dwika; Nurmansyah, Nurmansyah; Aznuryandi, Aznuryandi

doi:10.24114/niaga.v11i2.33859

Cited by 2 publications

(4 citation statements)

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“…Arrogance can be caused by several things, including the number of CEO photos displayed in the company's annual report that can illustrate the level of arrogance or superiority possessed by the CEO. This statement is in accordance with research conducted by Siddiq, et al (2017) which states that there is an effect of arrogance on financial statement fraud, while Pratiwi & Nurbaiti (2018) state the opposite.…”

Section: Introductionsupporting

confidence: 91%

“…So that this allows users of financial statements and the general public to assess the CEO's responsibility and tenacity in running the company (Yanti, D. D., 2021). This study supports research conducted by Pratiwi & Nurbaiti (2018) which states that the frequent number of CEO's pictures has no effect on financial statement fraud.…”

Section: Fraud Pentagon In Detecting Financial Statement Fraudsupporting

confidence: 81%

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Fraud Pentagon in Detecting Financial Statement Fraud

Arizanda Rahayu,

Nurasik,

Arista Firana

et al. 2024

JAMEELA

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Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26. Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements. Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements. Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.

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Section: Introductionsupporting

confidence: 91%

Section: Fraud Pentagon In Detecting Financial Statement Fraudsupporting

confidence: 81%

Fraud Pentagon in Detecting Financial Statement Fraud

Arizanda Rahayu,

Nurasik,

Arista Firana

et al. 2024

JAMEELA

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“…Pengujian terhadap kebermanfaatan informasi akuntansi dengan keputusan investasi di sektor masih banyak didiskusikan di Indonesia, terlebih lagi terkait dengan perubahan standar akuntansi (Habibah et al, 2022;Wahyuni, 2021). Pengujian terhadap indikator f-score pada penelitian ini bukan sesuatu yang baru pada penelitian akuntansi keuangan di Indonesia, akan tetapi pengujian pada setiap komponen indikator tersebut dan dilakukan pada setiap tahun observasi belum dapat ditemukan di Indonesia (Nurrohman & Hapsari, 2020; Pratiwi & JAA 6.1 Nurbaiti, 2018;Putra & Dinarjito, 2021;Ratmono et al, 2020;Utiarahman & Pongoliu, 2021). Putra & Dinarjito (2021) dan Ratmono et al (2020) meneliti f-score sebagai indikator yang diduga dapat mendeteksi kecurangan dalam laporan keuangan di Indonesia.…”

Section: Pendahuluanunclassified

“…Penggunaan indikator f-score pada penelitian keuangan di Indonesia sebagai deteksi kecurangan juga dilakukan pada setiap sector secara parsial yaitu pada pertambangan (Pratiwi & Nurbaiti, 2018) dan di sektor properti (Nurrohman & Hapsari, 2020). Sementara itu, Utiarahman & Pongoliu (2021) menggunakan indikator f-score sebagaimana yang dilakukan oleh Piotroski (2000) untuk mendeteksi portofolio optimal.…”

Section: Pendahuluanunclassified

Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis

Murti

Widyastuti

2023

JAA

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Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies that prioritize the parsimony principle by using accounting information also indicates a decrease in the relevance of accounting information in Indonesia. We examined the f-score indicator which is referred to as a simple accounting-based fundamental analysis. This study observed all financial statements of issuers in Indonesia from 2006 to 2019 and their share prices in the secondary market during year t+1.We used multiple regression to estimate the value of r-square in each year of observation. This study could not find any indication of a decrease in the value relevance of accounting information during the observation period based on the r-square which is estimated by the f-score indicator. This finding can be a part of an empirical study that is not only related to value relevance, but also to the topic of accounting information readability.

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Pendeteksian Kecurangan Laporan Keuangan Menggunakan Analisis Fraud Diamond Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Cited by 2 publications

References 0 publications

Fraud Pentagon in Detecting Financial Statement Fraud

Fraud Pentagon in Detecting Financial Statement Fraud

Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis

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