Pengaruh Fraud Diamond dalam Mendeteksi Terjadinya Kecurangan Laporan Keuangan Studi Empiris pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.59188/jcs.v2i1.193Keywords:
Kecurangan laporan keuangan, Fraud diamond, Financial stability, Financial pressure, External Pressure, Ineffective monitoring, Nature of industry, Change in auditor, Change of directorsAbstract
Kecurangan laporan keuangan belakangan ini banyak terjadi pada perusahaan, baik itu perusahaan swasta maupun pemerintahan dari segala sektor. Dengan melakukan beberapa cara seperti mengakui pendapatan yang tidak semestinya, penyalahgunaan aset, pengungkapan yang tidak semestinya dan teknik lain yang mungkin dilakukan. Artikel ini mereview faktor-faktor yang yang mempengaruhi kecurangan laporan keuangan (y) sebagai variabel dependen, dan financial stability (x1), financial pressure (x2), external pressure (x3), ineffective monitoring (x4), nature of industry (x5), change in auditor (X6), dan change of directors (X7) sebagai variabel independen. Tujuan penulisan artikel ini untuk mengetahui hubungan antar variabel agar dapat dimanfaatkan dan digunakan untuk riset selanjutnya. Hasil artikel literature review yang telah penulis lakukan menunjukan bahwa variabel financial stability (x1) berpengaruh terhadap financial statement fraud (y), variabel financial pressure (x2) berpengaruh terhadap financial statement fraud (y), variabel external pressure (x3) berpengaruh terhadap financial statement fraud (y), variabel ineffective monitoring (x4) berpengaruh terhadap financial statement fraud (y), variabel nature of industry (X5) berpengaruh terhadp financial statement fraud (y), variabel change in auditor (X6) berpengaruh terhadap financial statement fraud (y), dan variabel change of director (x7) berpengaruh terhadap financial statement fraud (y).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Siti Khumairoh, Cris Kuntadi, Maidani
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.