New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI
Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, ea...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2023-12-01
|
| Series: | Jurnal Akuntansi dan Audit Syariah |
| Subjects: | |
| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/1119/1196 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849235910596493312 |
|---|---|
| author | Rosyid Nur Anggara Putra Cici Nurmayang Sari |
| author_facet | Rosyid Nur Anggara Putra Cici Nurmayang Sari |
| author_sort | Rosyid Nur Anggara Putra |
| collection | DOAJ |
| description | Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, earnings growth, and change in directors. The purpose of this study is to examine the influence of the new fraud diamond model on financial statement fraud as measured by the Beneish M-Score model. The population in this study uses manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2018-2021. In selecting the sample for this study, purposive sampling techniques were used in accordance with the research criteria, resulting in 20 companies with 80 research data. Data analysis techniques use panel data regression with the help of Microsoft Excel software and E-views statistical tool version 12. The results of this study indicate that financial target, nature of industry, and change in directors do not have a significant effect on financial statement fraud, while earnings growth has a negative and significant effect on financial statement fraud. Therefore, this study can be said to support the new fraud diamond model in financial statement fraud. |
| format | Article |
| id | doaj-art-338d0a54b40f4b9a8fb6d512431c78ac |
| institution | Kabale University |
| issn | 2775-6270 2775-8443 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan |
| record_format | Article |
| series | Jurnal Akuntansi dan Audit Syariah |
| spelling | doaj-art-338d0a54b40f4b9a8fb6d512431c78ac2025-08-20T04:02:32ZengUniversitas Islam Negeri K.H. Abdurrahman Wahid PekalonganJurnal Akuntansi dan Audit Syariah2775-62702775-84432023-12-0142175193https://doi.org/10.28918/jaais.v4i2.1119New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSIRosyid Nur Anggara Putra0Cici Nurmayang Sari1Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga YogyakartaAkuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga YogyakartaFinancial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, earnings growth, and change in directors. The purpose of this study is to examine the influence of the new fraud diamond model on financial statement fraud as measured by the Beneish M-Score model. The population in this study uses manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2018-2021. In selecting the sample for this study, purposive sampling techniques were used in accordance with the research criteria, resulting in 20 companies with 80 research data. Data analysis techniques use panel data regression with the help of Microsoft Excel software and E-views statistical tool version 12. The results of this study indicate that financial target, nature of industry, and change in directors do not have a significant effect on financial statement fraud, while earnings growth has a negative and significant effect on financial statement fraud. Therefore, this study can be said to support the new fraud diamond model in financial statement fraud.https://e-journal.uingusdur.ac.id/JAAiS/article/view/1119/1196financial statement fraudnew fraud diamond modelbeneish m-score |
| spellingShingle | Rosyid Nur Anggara Putra Cici Nurmayang Sari New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Jurnal Akuntansi dan Audit Syariah financial statement fraud new fraud diamond model beneish m-score |
| title | New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI |
| title_full | New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI |
| title_fullStr | New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI |
| title_full_unstemmed | New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI |
| title_short | New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI |
| title_sort | new fraud diamond dan deteksi kecurangan financial statement pada perusahaan manufaktur yang terdaftar di issi |
| topic | financial statement fraud new fraud diamond model beneish m-score |
| url | https://e-journal.uingusdur.ac.id/JAAiS/article/view/1119/1196 |
| work_keys_str_mv | AT rosyidnuranggaraputra newfrauddiamonddandeteksikecuranganfinancialstatementpadaperusahaanmanufakturyangterdaftardiissi AT cicinurmayangsari newfrauddiamonddandeteksikecuranganfinancialstatementpadaperusahaanmanufakturyangterdaftardiissi |