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Indarti Indarti
Pendidik di YPI Nasima Semarang
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Deteksi Potensi Risiko Kecurangan Laporan Keuangan Menggunakan Fraud Score Model Pada Perusahaan Perbankan Di Bursa Efek Indonesia, Periode 2015-2016 Indarti, Indarti; Apriliyani, Ika Berty; Oemar, Fahmi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.867 KB) | DOI: 10.37641/jiakes.v6i2.142

Abstract

This study aims to analyze the factors that encourage fraud in the financial statements by using Fraud Diamond analysis. This study analyzes the effect of proxy variable pressures by financial stability, external pressure, financial targets, opportunities indicated by industry traits, proxy razionalization by audit opinion, and proxying capability of directors replacement to financial statement fraud by using fraud score model (F-Score).The data used is secondary data. The population in this study is a Banking company listed on the Indonesia Stock Exchange 2014-2016. Determination of sample research using purposive sampling method and data processing using multiple linear regression Factors in the Fraud score model able to prove the relationship and its effect on the tendency of financial reporting fraud such as Pressure, Opportunity, Rationalization, and Capability. This is possible because of the different characteristics of banking companies with other types of companies, where the level of regulation and controlling in different banking companies than other types of companies so that the practice of fraudulent tendency of financial statements in banking companies is still rare.
Co-Authors Agung Wibowo aljufri aljufri, aljufri Amilah, Susie Amilah, Susie Ananda, Dean Qori Arifin S, Rony Tondy Devitriana, Devitriana Dewi Laraswati Eling Purwantoyo Fatmawati, Yuni Zhaafira hidayat, Dinda Anisa Nur Ida Musofiana, Ida Ika Berty Apriliyani Irma Russanti Joko Purwanto Muhammad Rasyid Abdillah Nasution, Imran Al Ucok Oemar, Fahmi Pribadi, Denny Pusvita, Ema Putri, Aprilia Anggi Wati Putri, Aprillia Anggi Wati Putri, Talisa Fasya Laksita Ramadhani, Bima Yatna Naugerah Ratna Suhartini Rismawati, Aristya Rizky Rismawati Rizkiya, Amaliya Lailatur Septianita, Septianita Siti Badriyah Thaariq, Febby Ath Tria Astha Parameswara Putri Trio Saputra Urip Wahyuningsih Vebrianto, Rian Wardi , Jeni Widyaningrum, Intan Wina Yusnaeni Yoseph Tajul Arifin Yuhri Inang Prihatina Yulistiana Yulistiana Zulia Khairani