Analisis Fraud Diamond Theory dalam Mendeteksi Terjadinya Manajemen Laba pada Laporan Keuangan Perusahaan

Himmatul Khairi

Abstract


Penelitian ini bertujuan untuk menguji elemen-elemen fraud dalam teori fraud diamond terhadap indikasi adanya manipulasi laporan keuangan yang dipresentasikan dengan manajemen laba pada perusahaan pembiayaan di Indonesia tahun 2014-2018. Variabel independen yang digunakan dalam penelitian ini adalah kestabilan keuangan, kepemilikan institusional, kualitas auditor eksternal, pengawasan yang efektif, pergantian auditor eksternal, rasio total akrual terhadap total aset, perubahan direksi dan jumlah komisaris independen, sedangkan variabel dependen yang digunakan adalah manipulasi laporan keuangan yang diproksikan dengan manajemen laba. Penelitian ini menggunakan 75 sampel yang berasal dari 15 perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Analisis data menggunakan model regresi berganda berbasis data panel, dan menggunakan ukuran perusahaan, leverage serta umur perusahaan sebagai variabel kontrol. Hasil dari penelitian ini menunjukkan bahwa terdapat tiga variabel yang berpengaruh signifikan dalam mendeteksi terjadinya manipulasi laporan keuangan, antara lain kestabilan keuangan, rasio total akrual terhadap total aset, dan jumlah dewan komisaris independen. Variabel tersebut merepresentasikan tiga elemen dalam fraud diamond theory yaitu kestabilan keuangan mempresentasikan elemen tekanan, rasio total akrual terhadap total aset mempresentasikan elemen rasionalisasi dan jumlah dewan komisaris independen mempresentasikan elemen kompetensi.



Keywords


Fraud, Fraud Diamond, Earnings management, Financing Firm

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DOI: http://dx.doi.org/10.32832/jm-uika.v10i2.2552

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