Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method
DOI:
https://doi.org/10.33197/jabe.vol10.iss1.2024.1549Kata Kunci:
pressure, opportunity, rationalization, capabilityAbstrak
The goal of this research is to detect financial statement fraud by using the fraud diamond theory approach. In this experiment, both independent and dependent variables were used. The dependent variable is financial statement fraud, while the independent variable is the one that accounts for opportunity, pressure, capability, and rationalization. The research focuses on banking companies that plan to list on the Indonesia Stock Exchange between 2020 and 2022. The population of this study consists of the 46 banking firms that are listed on the Indonesia Stock Exchange. 42 banking firms make up the research sample, and the sample method used is a purposive sampling methodology that is, a sampling strategy with predetermined criteria. This study approach makes use of logistic regression. According to the study's finding pressure has no effect on financial statement fraud . Opportunity has a negative effect on the release of financial statements. Rationalization and the capability to have a positive effect on financial statement fraud . The limitations of the research obtained after the research were the limitations of the research object only using banking companies registered on the IDX for 2020-2022 and the limitations of the fraud score model which has a high dependence on financial data.
Unduhan
Referensi
Acharya Samadarshi, S. C., Taechaboonsermsak, P., Tipayamongkholgul, M., & Yodmai, K. (2022). Quality of life and associated factors amongst older adults in a remote community, Nepal. Journal of Health Research, 36(1), 56–67. https://doi.org/10.1108/JHR-01-2020-0023
Affandi, M. (2009). Faktor-faktor Yang Mempengaruhi Penduduk Lanjut Usia Memilih Untuk Bekerja. Journal of Indonesian Applied Economics, 3(2).
Astika Putra, I. K. Y., & Yuliarmi, N. N. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Partisipasi Kerja Penduduk Lanjut Usia Di Kabupaten Badung. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 11(11), 4113. https://doi.org/10.24843/EEP.2022.v11.i11.p07
Aulia, A. R., & Yulianti, A. L. (2019). Pengaruh City Branding “a Land of Harmony” Terhadap Minat Berkunjung Dan Keputusan Berkunjung Ke Puncak, Kabupaten Bogor. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) 1,2, 3(3), 71. https://doi.org/10.31955/mea.vol4.iss1.pp67
Bjursell, C., Nystedt, P., Björklund, A., & Sternäng, O. (2017). Education level explains participation in work and education later in life. Educational Gerontology, 43(10), 511–521. https://doi.org/10.1080/03601277.2017.1357397
Desanti, G., & Ariusni, A. (2021). Pengaruh Umur, Jenis Kelamin, Jam Kerja, Status Pekerjaan Dan Pendidikan Terhadap Pendapatan Tenaga Kerja Di Kota Padang. Jurnal Kajian Ekonomi Dan Pembangunan, 3(4), 17–26. https://doi.org/10.24036/jkep.v3i4.12377
Elza Fitri, R., Setiawan, E., Usman, M., Dorrah Aziz, dan, & Ir Sumantri Brojonegoro Kota Bandar Lampung, J. (2022). Analisis Regresi Logistik Biner Terhadap Data Indeks Kedalaman Kemiskinan Di Indonesia Tahun 2020. Jurnal Siger Matematika, 03(02), 69–74.
Gusti Ayu Arini, Taufiq Chaidir, & Ida Ayu Putri S. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Partisipasi Kerja Penduduk Lanjut Usia Di Kabupaten Lombok Barat. Journal of Economics and Business, 6(1), 47–68. https://doi.org/10.29303/ekonobis.v6i1.40
Haider, S. J., & Loughran, D. (2001). Elderly Labor Supply: Work or Play? In SSRN Electronic Journal. https://doi.org/10.2139/ssrn.285981
He, T., Huang, C., Li, M., Zhou, Y., & Li, S. (2020). Social participation of the elderly in China: The roles of conventional media, digital access and social media engagement. Telematics and Informatics, 48, 101347. https://doi.org/10.1016/j.tele.2020.101347
Hotopp, U. (2005). The employment rate of older workers. Labour Market Trends, 113(2), 73–88.
Huang, S.-W., & Yang, C.-L. (2013). Gender Difference in Social Participation Among the Retired Elderly People in Taiwan. American Journal of Chinese Studies, 20(1), 61–74. http://www.jstor.org/stable/44289007
Imaslihkah, S., Ratna, M., & Ratnasari, V. (2013). Analisis Regresi Logistik Ordinal terhadap Faktor-faktor yang Mempengaruhi Predikat Kelulusan Mahasiswa S1 di ITS Surabaya. Jurnal Sains Dan Seni Pomits, 2(2), 177–182. https://doi.org/10.12962/j23373520.v2i2.4959
Jones, C. A., Jhangri, G. S., Yamamoto, S. S., Hogan, D. B., Hanson, H., Levasseur, M., Morales, E., & Légaré, F. (2023). Social participation of older people in urban and rural areas: Canadian Longitudinal Study on Aging. BMC Geriatrics, 23(1), 439. https://doi.org/10.1186/s12877-023-04127-2
Junaidi, J., Erfit, E., & Prihanto, P. H. (2017). Faktor-faktor sosial ekonomi yang mempengaruhi keterlibatan penduduk lanjut usia dalam pasar kerja di Provinsi Jambi. Masyarakat, Kebudayaan Dan Politik, 30(2), 197–205. https://doi.org/10.20473/mkp.v30i22017.197-205
Kalwij, A., & Vermeulen, F. (2005). Labour Force Participation of the Elderly in Europe: The Importance of Being Healthy (Discussion Paper, Issues 2005–130). Tilburg University, Center for Economic Research. https://econpapers.repec.org/RePEc:tiu:tiucen:c00729b8-27dc-42f8-9fba-03236dee2f3f
Kartika, N., & Sudibia, I. (2014). Pengaruh Variabel Sosial Demografi Dan Sosial Ekonomi Terhadap Partisipasi Kerja Penduduk Lanjut Usia. E-Jurnal Ekonomi Pembangunan Universitas Udayana, 3(6), 247–256.
Makalalag, D., Arham, M. A., Saleh, S. E., & Sudirman, S. (2023). Pengaruh Kondisi Sosial Ekonomi Keluarga Dan Motivasi Belajar Terhadap Minat Melanjutkan Studi Mahasiswa Angkatan 2022. Journal of Economic and Business Education, 1(2), 211–224. https://doi.org/10.37479/jebe.v1i2.19770
Santoso, I., Zikri Zam-Zam, M., & Canon, S. (2022). Analysis Of The Socio-Economic Effect On Unemployment In Gorontalo Province. Jurnal Ekonomi Pembangunan, 20(01), 62–75. https://doi.org/10.22219/jep.v20i01.20843
Surjanovic, N., & Loughin, T. M. (2023). Improving the Hosmer-Lemeshow goodness-of-fit test in large models with replicated Bernoulli trials. Journal of Applied Statistics, 1–13. https://doi.org/10.1080/02664763.2023.2272223
Susilawati, M., Nilakusmawati, D. P., & Rimbawan, N. (2014). Determinan Dari Status Pekerjaan Berdasarkan Karakteristik Sosial Ekonomi Lanjut Usia Di Perdesaan Provinsi Bali. Prosiding Seminar Sains & Teknologi (SENASTEK 2014), 895–902.
Williamson, J. B., & McNamara, T. K. (2001). Why Some Workers Remain in the Labor Force Beyond the Typical Age of Retirement. In SSRN Electronic Journal (Woking Paper). https://doi.org/10.2139/ssrn.290095
Yanda, F. A., Saleh, S. E., & Dai, S. I. S. (2022). Pengaruh Pertumbuhan Ekonomi Dan Upah Minimum Terhadap Penyerapan Tenaga Kerja Di Sulawesi. POINT: Jurnal Ekonomi Dan Manajemen, 4(2), 101–111. https://doi.org/10.46918/point.v4i2.1635
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Putri Intan Prastiwi, Ety Meikhati
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.