FAKTOR – FAKTOR YANG MEMENGARUHI INDIKASI KECURANGAN DALAM PELAPORAN KEUANGAN DENGAN MODEL FRAUD DIAMOND (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013-2015)
Abstract
This reseach aimed to analyze the factors that affect indication the fraud
in company’s financial reporting using fraud diamond model, including financial
distress, earnings management, liqudity, financial leverage, company size,
profitability, nature of industry, and capability.
The sample of this research is manufacturing companies listed in
Indonesia Stock Exchange 2013-2015. Hypotesis testing is done by testing
multiple linier regresion model wich were processed using SPSS 23. The result
have shown earnings management, profitaiblity, and nature of industry variables
to have an influence on fraud in financial reporting companies. Liqudity variable
has a positive influence on the fraud in finanvial reporting companies. While the
financial distress, financial leverage, company size, and capability variables have
no effect on fraud in the company’s financial reporting.