Analisis komponen Fraud Diamond dalam mendeteksi fraud financial report pada perusahaan LQ45 periode 2015-2019
P enelitian ini bertujuan untuk menguji pengaruh Financial Stabillity, External Pressure, Ineffective Monitoring, Change in Auditor, Rationalization, Pergantian Direksi, dan Financial Target terhadap Kecurangan Laporan Keuangan pada perusahaan LQ45. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survey perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis linier berganda. Data tersebut mencakup periode lima tahun dari 2015-2019. Hasil menunjukkan bahwa Financial Stability, Ineffective Monitoring, dan Financial Target, Change in Auditor berpengaruh terhadap Fraud Financial Report. Ratinalization,Capability,dan External Pressure tidak berpengaruh terhadap Fraud Financial Report. Penelitian ini diharapkan dapat memberikan informasi dan wawasan baru
T he objective of this study is to analyze the effect of Financial Stabillity, External Pressure, Ineffective Monitoring, Change in Auditor, Rationalization, Change in Director, and Financial Target of the Fraud Financial Report. The sample companies involved in fraud were obtained from surveys of LQ45 listed on the Indonesia Stock Exchange. The method used in this study is multiple linear analysis. The data covers a five-year period from 2015-2019. The results show that Financial Stability,Change in Auditor, Ineffective Monitoring, and Financial Target have a significant effect on Fraud Financial Report. Where as External Pressure, Ratinalization, and Capability has no significant effect on Fraud Financial Report. This research is expected to provide new information and insights