Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Organisasi Dinyatakan dalam Pemantauan Khusus Yang Terdaftar di Bei (Periode 2021-2023)

Abstract

Introduction: Financial reports serve as the bedrock for stakeholders' financial choices; however, these reports frequently undergo manipulation via fraudulent practices, deceptive displays, facts of significance being left out, or skewing accounting information. Expanding on the Fraud Triangle's concepts of pressure, opportunity, and rationalization, the Fraud Diamond Theory introduces the aspect of skill, highlighting that fraud takes place only when the wrongdoer possesses both the know-how and the authority to execute it. This investigation seeks to understand how financial goals (ROA), insufficient oversight by the board of directors (BDOUT), audit assessments, and alterations in board members impact fraudulent activities, gauged through the employment of the F-Score. Methods: This research will employ a numerical method, centering on firms in the manufacturing industry that have been designated for special observation by the Indonesia Stock Exchange from 2021 to 2023. A specific sampling method was employed, yielding a compilation of 36 data points for utilization in this research endeavor. The objective of this analytical work is to furnish a response to the proposed research question through the implementation of structural equation modeling techniques. Results: Based on the study's outcomes, it is reasonable to infer that the influence of governance and financial performance elements on the likelihood of financial statement fraud, as assessed by the F-Score model, varies. According to the data, financial goals (ROA), inadequate monitoring (BDOUT), and audit opinions do not significantly impact the F-Score, but changes in directors do have a substantial and beneficial impact. These data points suggest that only changing directors immediately raises the possibility of financial statement fraud, whereas performance targets, monitoring systems, and auditor opinions are insufficient indicators of fraud in the F-Score model.