Fraud Diamond dan Deteksi Kecurangan Laporan Keuangan Perusahaan Food and Beverage di Bursa Efek Indonesia
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Abstract
ABSTRACT
The development of the national economy in the foreseeable future still shows uncertainty due to increasing competition in the business world. The food and beverage industry also has an important role in the development of the industrial sector. Its contribution to the Gross Domestic Product (GDP) of the non-oil industry is the largest compared to other subsectors which reached 33.6 percent in the third quarter of 2016. This research is to test and analyze the influence of diamond fraud factors (pressure, opportunity, rationalization and capability) against financial statement fraud. This study uses secondary data. The research sample was a Food and Beverage company listed on the Indonesia Stock Exchange in the period 2012 to 2016, with a total sample of 60. The sample method used was the documentation and literature. This study uses Partial Least Squares (PLS) version 3.0 for processing data with the results of the study showing that the pressure variable is measured by indicators of financial stability, opportunity variables as measured by the nature of industry, rationalization variables measured by auditor changes and capability variables measured by director changes affect financial statement fraud.
ABSTRAK
Perkembangan ekonomi nasional dalam beberapa waktu kedepan masih menunjukkan ketidakpastian akibat dari semakin ketatnya persaingan di dunia bisnis. Industri makanan dan minuman juga mempunyai peranan penting dalam pembangunan sektor industri. Kontribusinya terhadap Produk Domestik Bruto (PDB) industri non migas merupakan yang terbesar dibandingkan subsektor lainnya yang mencapai 33,6 persen pada triwulan III pada tahun 2016. Penelitian ini adalah menguji dan menganalisis pengaruh faktor- faktor fraud diamond (pressure, opportunity, rationalization dan capability) terhadap financial statement fraud. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia pada periode 2012 sampai 2016, dengan jumlah sampel sebanyak 60. Metode sampel yang digunakan penelitian adalah dokumentasi dan kepustakaan. Penelitian ini menggunakan Partial Least Squares (PLS) versi 3.0 untuk pengolahan data dengan hasil penelitian menunjukan bahwa variabel pressure yang diukur dengan indikator financial stability, variabel opportunity yang diukur dengan nature of industry, variabel rationalization yang diukur dengan auditor changes dan variabel capability yang diukur dengan director changes berpengaruh terhadap financial statement fraud.
JEL Classification: M40, M48
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