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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Media Wahana Ekonomika Accounting Analysis Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JRABA Jurnal Abdimas Musi Charitas Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement Ekopedia: Jurnal Ilmiah Ekonomi
Hamzah, Ruth Samantha
Program Studi Akuntansi Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Media Wahana Ekonomika

 1 
Investigasi Pengaruh Fraud Diamond Dalam Menilai Kecurangan Laporan Keuangan Utami, Febi Wiranti; Saftiana, Yulia; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata
Jurnal Media Wahana Ekonomika Vol. 19 No. 3 (2022): Jurnal Media Wahana Ekonomika, Oktober 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i3.9464

Abstract

ABSTRAK  Tujuan dari penelitian ini adalah untuk mengevaluasi teori diamond Wolfe dan Hermanson (2004) dan ketepatannya dalam mengidentifikasi kasus kecurangan laporan keuangan. Sementara itu, teori diamond penipuan mengklasifikasikan kasus kecurangan ke dalam empat kategori berbeda: stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor industri konsumsi antara tahun 2017 hingga 2020 menjadi fokus penelitian ini. Selanjutnya, analisis logika SPSS 25 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa kecurangan laporan keuangan dipengaruhi secara signifikan oleh stabilitas keuangan dan regulasi yang lemah. Sementara itu, kecurangan laporan keuangan tidak dipengaruhi secara signifikan oleh pergantian auditor atau pergantian direktur. Namun, kecurangan laporan keuangan juga dapat dipengaruhi oleh faktor-faktor seperti stabilitas keuangan, pergantian auditor, pengawasan yang tidak efektif, dan pergantian direktur. Kata Kunci:kecurangan diamond, stabilitas keuangan,pergantian auditor, pengawasan yang tidak efektif,pergantian direktur dan kecurangan laporan keuangan  ABSTRACT The purpose of this research is to evaluate Wolfe and Hermanson's (2004) diamond fraud theory and its efficacy in identifying instances of financial statement fraud. Meanwhile, the fraud diamond theory classifies fraud cases into four distinct categories: financial stability, auditor turnover, ineffective supervision, and director turnover. Companies listed on the Indonesia Stock Exchange in the consumer industrial sector between 2017 and 2020 are the focus of this research. Further, SPSS 25 logic analysis is used for data analysis. The results indicate that financial statement fraud is significantly affected by both financial stability and weak regulation. In the meantime, the fraudulent financial statements were not significantly affected by the change of auditors or the change of directors. However, fraudulent financial statements can also be affected by factors such as financial stability, auditor turnover, poor supervision, and a change in directors. Keywords:Fraud diamond,financial stability, change in auditor, ineffectivemonitoring, change in director, fraudulent financial statments
Co-Authors Agung Putra Raneo Anisa Listya Anisa Listya Annisa, Mutiara Lusiana Arista Hakiki Asfeni Nurullah Astro Yudha Kertarajasa Azzahra, Aisyah Bakti, Herdan Basuni Hamzah Chomsah Novianti Pratiwi Christian Damar Sagara Sitepu Chulim, Felix Rafael Diaz Almalik Efriandy, Iwan Efva Octavina Donata Gozali Efva Octavina Donata Gozali Febrianty, Febrianty Fuadah, Lukluk Gozali, Efva Gozali, Efva Octavina Donata Gusmiati, Dhea Maura Hidayat, Muhammad Irmy, Dyang Ramadhanty Iwan Efriandy Kesuma, Nilam Khamisah, Nur Khasman, Raihandito Kiki Yuliati Listya, Anisa Lusiana Annisa , Mutiara Maharani, Maura Aviona Marissa Octari Meirawati, Eka Meita Rahmawati Meiwarati, Eka Muhammad Hidayat Muhammad Ichsan Siregar Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Annisa Mutiara Lusiana, Mutiara Lusiana Nura Malahayati Nurullah, Asfeni Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika Pratiwi, Trie Sartika Puspita Wulandari Dwika Putiriva Reihani Yurdi Raneo, Agung Putra Relasari, Relasari Rosidah, Umi Saggaf, Abdullah Sari, Rela Sitepu, Christian Damar Sagara Sulistyaningrum, Helena Primadianti Syarifa Fitria Tertiarto Wahyudi Tri Wardani Widowati Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Utami, Febi Wiranti Yobi Nagoya Pratiwi YULIA SAFTIANA, YULIA Yuliansyah Yuliansyah Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini