Pangestu, Andi and Oktavia, Reni and Amelia, Yunia (2020) Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond. Jurnal Akuntansi, Keuangan dan Manajemen, 1 (4). pp. 301-313. ISSN 2176-0807
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Abstract
Abstract Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data from the company website and the Indonesia Stock Exchange (IDX). 55 companies listed in the infrastructure, utility and transportation sectors on the IDX during the 2016-2018 period were used as the population in this research, with 153 observations as the sample. This research used logistic regression with IBM SPSS Statistics 26 program. Results: This research shows that only financial stability has a positive effect on the risk of committing fraud, while the variables of natures of industry, rationalization and capability have no association with financial statement fraud. Limitations: The measurement of the dependent variable uses Beneish M-Score, a probability model, therefore it is not 100% accurate; it is limited to the sector and period under study; and the low coefficient of determination in this study. Contribution: Providing empirical evidence about factors that support committing fraud will help investors and financial service authority. Keywords: Fraud, Fraud Diamond, Financial Statement, Beneish M-Score
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Reni Reni Oktavia |
| Date Deposited: | 22 Feb 2021 02:35 |
| Last Modified: | 22 Feb 2021 02:35 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/27986 |
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