PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN TOP 50 MID CAP YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017

HARDANI, SAFITRI TITANI (2020) PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN TOP 50 MID CAP YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Safitri Titani Hardani. The Influence of Fraud Diamond on Fraudulent Financial Reporting of Top 50 Mid Cap Companies Listed in Indonesian Stock Exchange During 2015 – 2017. Faculty of Economics, State University of Jakarta. 2020. This study was conducted to determine the effect of Fraud Diamond which consists of pressure, opportunity, rationalization and capability in detecting fraudulent financial reporting using the F-score. The pressure factor is proxied by financial stability and financial targets, the opportunity factor is proxied by ineffective supervision, the rationalization factor is proxied by the ratio of total accruals and the capability factor is proxied by a change of directors. The population of this study is the Top 50 Mid Cap companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sample selection used a purposive sampling method with 20 observations during the study period. The hypothesis was tested using panel data regression analysis and using the Eviews Version 10 application. The pressure variable proxied by financial targets (ROA) and the opportunity variable which is proxied by ineffective supervision (BDOUT) have a positive effect on fraudulent financial reporting. Other pressure variables that are proxied by financial stability (ACHANGE), the rationalization variable with the total accrual ratio (TATA), and the capacity variable which is proxied by the change of directors (DCHANGE) have no effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Stability, Financial Target, Ineffective Monitoring, Rationalization and The Change in Directors.

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