Pengujian Fraud Diamond Terhadap Kecurangan Laporan Keuangan

Dea Harahap, Majidah Majidah, Dedik Triyanto

Abstract

This study aimed to examined fraud diamond which is pressure,opportunity, rationalization, and capability in fraudulent financial statement. This type of research that is descriptive verification causality. The unit of analysis is that listed in Indonesia Stock Exchange 2011-2015. The collection data technique is purposive sampling and obtained 35 samples of data. This study uses logistic analysis techniques. The result is pressure, opportunity, rationalization, and capability are effect on the fraudulent financial statement in simultaneousfor Partially ,only leverage which is pressure’s indicator were effect to fraudulent financial statement. Roa, change of receivable, independent, rationalization, and capability were not effect to fraudulent financial statement.. Keywords: fraud diamond, fraudulent financial statement

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