Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Kasus Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Monica, Helene (2024) Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Kasus Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Studi ini bermaksud guna mengidentifikasi dampak elemen fraud diamond dalam tindakan kecurangan pada laporan keuangan. Sampel studi ini meliputi perusahaan real estate serta properti yang tercatat di BEI selama periode 2019-2023. Sebanyak 21 perusahaan dipilih sebagai sampel dengan periode pengamatan selama lima tahun. Melalui teknik purposive sampling, keseluruhan sampel yang dipakai berjumlah 105. Studi ini memakai metode analisis regresi linier berganda guna mengolah data serta menguji hipotesis yang diajukan. Perolehan studi ini mengindikasikan bahwasanya persentase financial target mempunyai perolehan Sig. senilai 0,000, financial stability memiliki perolehan signifikansi senilai 0,002, external pressure mempunyai perolehan Sig. senilai 0,045, nature of industry mempunyai perolehan Sig. senilai 0,000, ineffective monitoring memiliki peorlehan signifikansi senilai 0,000, rasionalisasi mempunyai perolehan Sig. senilai 0,000, opini audit memiliki perolehan signifikansi senilai 0,000, serta kemampuan memiliki nilai Sig. senilai 0,001 artinya semua variabel berdampak pada kecurangan laporan keuangan. Studi ini berkontribusi bagi perusahaan guna meningkatkan efektifitas dalam mengurangi kecurangan laporan keuangan. Kata kunci: Kecurangan laporan keuangan, Beneish M-Score, Fraud Diamond, Financial Target, Rasionalisasi. / The objective of this research is to examine the impact of the Fraud Diamond on financial statement fraud. The sample includes real estate and property companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. 21 enterprises were observed over five years, resulting in a total sample size of 105 using a purposive sampling strategy. Multiple linear regression analysis was employed as the data analysis method. The following are the significance values for each factor: financial target (0.000), financial stability (0.002), external pressure (0.045), industry nature (0.000), ineffective monitoring (0.000), rationalization (0.000), audit opinion (0.000), and capability (0.000). According to these results, all factors have a significant impact on financial statement fraud. This research provides valuable insights for businesses by enhancing the effectiveness of measures to reduce financial statement fraud. Keywords: Financial Statement Fraud, Beneish M-Score, Fraud Diamond, Financial Target, Rationalization

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