The Detecting Financial Statement Fraud With a New Fraud Diamond Model

Panji M Ghiffari; Fuad Fuad

doi:10.32534/jpk.v11i4.6583

Penulis

Panji M Ghiffari Master of Accounting, Faculty of Economics and Business, Diponegoro University ,
Fuad Fuad Master of Accounting, Faculty of Economics and Business, Diponegoro University ,

DOI:

https://doi.org/10.32534/jpk.v11i4.6583

Kata Kunci:

Financial Statement Fraud, New Fraud Diamond Model, Earnings Management, Energy, Fraud Detection

Abstrak

Penelitian ini mengeksplorasi pengaruh Model Fraud Diamond Baru terhadap kecurangan laporan keuangan (FSF) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Dengan pendekatan kuantitatif, penelitian ini menganalisis faktor-faktor seperti stabilitas keuangan, tekanan eksternal, target keuangan, karakteristik industri, pengawasan efektif, manajemen laba, riwayat penjualan, pertumbuhan laba, dan pergantian direksi. Sampel terdiri dari 238 perusahaan yang dipilih melalui purposive sampling. Analisis data menggunakan regresi panel dengan EViews 12 menunjukkan bahwa stabilitas keuangan dan target keuangan berpengaruh positif terhadap FSF, sementara pengawasan efektif berpengaruh negatif. Variabel lainnya tidak menunjukkan pengaruh signifikan. Studi ini menekankan pentingnya tata kelola dan pengawasan dalam mengurangi risiko FSF serta menggarisbawahi dimensi NAVSMICE sebagai kerangka penjelas yang lebih mendalam. Hasil penelitian menyarankan studi lanjutan pada industri yang lebih luas untuk validasi lebih lanjut.

Unduhan

Data unduhan tidak tersedia.

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