ENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, NATURE OF INDUSTRY, AUDIT OPINION DAN CHANGE OF DIRECTORS TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD DIAMOND (Studi empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia kecuali sektor Perbankan tahun 2014-2016)

Abstract

This research aims to obtain empirical evidence about the effectiveness of
the fraud diamond in detecting financial statement fraud. This research analyzes
the influence of variable pressure proxied by financial stability, external pressure,
financial targets, the opportunity proxied bynature of industry, razionalization
proxied by audit opinion, and the capability to replace any directors proxies
against financial statements fraudulent. The sample was a total of 173 of all
Companies listed on the Indonesia Stock Exchange except the Banking sector in
2014-2016. The method of determining the sample uses a purposive sampling
method with certain criteria. Data analysis technicques in this study used multiple
linier regression and classic asumption test which include normality test,
multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis was
tested using t – statistic and use SPSS version 17.0 as the software for processing
the data. From the test results, there are four variables of financial stability are:
Financial Stability, External Pressure, Audit Opinion, and Change Of Directors.
Meanwhile, Financial Target and Nature of Industry has no significant impact
on financial statement fraud.
Keyword : Financial Stability, External Pressure, Financial Target, Nature of
Industry, Audit Opinion, Change Of Directors, Financial Statement
Fraud, Fraud Diamond