Hubungan Fraud Terhadap Financial Statement di Indonesia (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Riyani Titian Dyah Ayu Pitaloka; Ngurah Pandji Mertha Agung Durya

doi:10.35870/jemsi.v10i3.2363

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https://doi.org/10.35870/jemsi.v10i3.2363

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Riyani Titian Dyah Ayu Pitaloka ⁽¹⁾ , Ngurah Pandji Mertha Agung Durya ⁽²⁾

Published: Jun 1, 2024

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⁽¹⁾ Riyani Titian Dyah Ayu Pitaloka:

Abstract:

This study uses a quantitative approach that aims to examine and analyze the relationship between fraud and financial statements by using the fraud diamond theory as measured by fraud scores in energy sector companies. The data used in this study comes from secondary data, which is obtained by accessing financial reports on the IDX website. Data analysis techniques are applied to the logistic regression analysis by operating SPSS 26 software. The findings of this study indicate that the nature of industry has an effect on financial statement fraud. However, personal financial need, auditor firm size, and change of auditor have no effect on financial statement fraud.

Keywords:

Fraud Diamond, Financial statement Fraud, Personal financial need, Nature of industry, Auditor firm size, dan Change of Director

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Dyah Ayu Pitaloka, R. T., & Mertha Agung Durya, N. P. (2024). Hubungan Fraud Terhadap Financial Statement di Indonesia (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(3), 1540–1550. https://doi.org/10.35870/jemsi.v10i3.2363

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