Open AccessPREDIKSI FRAUD PADA LAPORAN KEUANGAN DENGAN FRAUD DIAMOND MENGGUNAKAN BENISH M-MODEL
Author(s) -
Meiliana Jaunanda,
Sukrisno Agoes
Publication year - 2019
Publication title -
jurnal muara : ilmu ekonomi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2579-6232
pISSN - 2579-6224
DOI - 10.24912/jmieb.v3i2.3400
Subject(s) - business administration , business , financial statement , rationalization (economics) , accounting , economics , management , audit
Tujuan dari penelitian ini adalah untuk mengetahui apakah financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability dapat mengukur fraud diamond, baik secara parsial maupun secara simultan. Metode pengujian yang digunakan dalam penelitian ini adalah regresi linier. Subjek dari penelitian adalah perusahaan manufaktur yang termasuk dalam sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Data yang digunakan dalam penelitian ini adalah data sekunder seperti laporan keuangan. Hasil dari penelitian ini adalah (1) financial stability yang diproksikan dengan Agrow secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (2) rationalization yang diproksikan dengan TATA secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability secara simultan memiliki pengaruh yang signifikan terhadap return saham. The objective of this research is to examine the effect of financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability both partially and simultaneously towards fraud diamond, The testing method used in this research is linear regression. The subject of this study are manufacturing companies which were listed in Bursa Efek Indonesia in the period 2014-2016. The samples are 31 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements. The results of this study are (1) financial stability is proxied by Agrow partially have a significant effect towards fraudulent financial statement. (2) rationalization is proxied by TATA partially have a significant effect towards fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability simultaneously have a significant effect towards fraudulent financial statement