Abstract,
The purpose of this study was to prove and analyze Fraud
Financial Statement Detection with Fraud Diamond Testing in
Manufacturing corporations in the consumer goods industry sector listed
on the IDX in the 2016-2018 period.
This research used quantitative methods. The population of this
study was manufacturing corporations in the consumer goods industry
sector listed on the IDX in the 2016-2018 period. The sample of this
study was 37 companies with a total of 111 data.
The results of this study indicate that financial targets has no effect
on financial statement fraud. External pressure has no effect on financial
statement fraud. The nature of the industry has an effect the financial
statement fraud. The ineffectiveness of supervision has no effect on
financial statement fraud. The change of auditors has no effect on the
financial statement fraud. Change of directors has no effect on financial
statement fraud. Simultaneously, financial objectives, external pressures,
the nature of the industry, ineffective supervision, turnover of auditors,
and changes in directors has an impact on financial statement fraud.
Keywords: Financial Statement Fraud, Fraud Diamond, Corporate
Abstrak,
Tujuan Penelitian ini untuk membuktikan dan menganalis Deteksi
Financial Statement Fraud dengan Pengujian Fraud Diamond pada
perusahaan Manufaktur sektor industri barang konsumsi yang terdaftar
Di BEI pada periode tahun 2016-2018.
Penelitian ini menggunakan metode kuantitatif. Populasi penelitian
merupakan perusahaan Manufaktur sektor industri barang konsumsi yang
terdaftar Di BEI pada periode tahun 2016-2018. Sampel penelitian
sebanyak 37 perusahaan dengan jumlah data sebanyak 111.
Hasil penelitian menunjukkan bahwa Target keuangan tidak
berpengaruh terhadap financial statement fraud. Tekanan eksternal tidak
berpengaruh terhadap financial statement fraud. Sifat industri
berpengaruh terhadap financial statement fraud. Ketidakefektifan pengawasan tidak berpengaruh terhadap financial statement fraud.
Pergantian auditor tidak berpengaruh terhadap financial statement fraud.
Pergantian direksi tidak berpengaruh terhadap financial statement fraud.
Secara simultan target keuangan, tekanan eksternal, sifat industri,
ketidakefektifan pengawasan, pergantian auditor, dan pergantian direksi
berpengaruh terhadap financial statement fraud.