FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES

Rietra Aryza Arnindhita; Fitiyan Izzah Noor Abidin; Wiwit Hariyanto; Sarwenda Biduri

doi:10.61796/ijecep.v1i2.16

FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES

https://doi.org/10.61796/ijecep.v1i2.16

Diamond fraud Financial Leverage Financial Stability Financial Statement Fraud

Authors

Rietra Aryza Arnindhita Universitas Muhammadiyah Sidoarjo
Fitiyan Izzah Noor Abidin
[email protected]
Universitas Muhammadiyah Sidoarjo
Wiwit Hariyanto Universitas Muhammadiyah Sidoarjo
Sarwenda Biduri Universitas Muhammadiyah Sidoarjo

Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy

Articles

June 20, 2024

Downloads

View article

Abstract
How to Cite
Metrics
References
License

This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows

Arnindhita , R. A., Abidin, F. I. N., Hariyanto , W., & Biduri , S. (2024). FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES. Journal of Economic and Economic Policy, 1(2), 26–44. https://doi.org/10.61796/ijecep.v1i2.16

Download Citation

. Agusputri, H., & Sofie, S. (2019). Factors That Influence Fraudulent Financial Reporting Using Pentagon Fraud Analysis. Journal of Information, Taxation, Accounting and Public Finance . https://Doi.Org/10.25105/Jipak.V14i2.5049

. Alfian, N. (2020). The Influence of Financial Stability, Change In Auditors, D'Change, Ceo'S Pict on Fraud from the Pentagon's Fraud Perspective. Journal of Accounting and Investment Assets , 4 (1), 69–80.

. Anzani, D., & Tugiman, H. (2020). Analysis of Financial Statement Fraud in the Fraud Triangle Perspective (Study of Mining Companies Listed on the Indonesian Stock Exchange for the 2015 Period... Eproceedings... , 7 (1), 618–629.

. Aprilia, R. (2017). The Influence of Financial Stability, Personal Financial Need, Ineffective Monitoring, Change in Auditor and Change in Director on Financial Statement Fraud in a Diamond Fraud Perspective (Empirical Study of Manufacturing Companies Listed on the Efe Exchange . 4 (1).

. Budiarti, D. (2021). The Influence of Financial Targets, Ineffective Monitoring, Total Assets, and Changes in Directors on Fraudulent Financial Statements with a Fraud Diamond Perspective (Study on Basic Materials Companies Registered on BEI in 2018-2020) .

. Cooper, D. R. (2017). Business Research Methods. Salemba Four.

. Damanik, Y. (2020). The Influence of External Pressure, Financial Stability, and Rationalization on Financial Statement Fraud in Banking Companies Listed on the Indonesian Stock Exchange for the 2016-2019 Period .

. Daud, NI, & Yuniasih, NW (2020). The Influence of Pentagon Fraud Factors on Fraudulent Financial Reporting in Mining Companies Listed on the Indonesian Stock Exchange in 2016 - 2018 . 293–324.

. Fadrul, Clara Desli, C., & Azmi. Zul. (2021). Analysis Of Testing With Fraud Diamond And On Effect On Financial Statement Fraud On Going Public Companies Lq-45 Listed In Indonesia Stock Exchange (Idx) Period 2015-2019. Scientific Journal of Accounting , 5 (2), 135–152.

. Fathmaningrum, ES, & Budgeti, G. (2021). Pentagon Fraud And Fraudulent Financial Reporting: Evidence From Manufacturing Companies In Indonesia And Malaysia. Journal Of Accounting And Investment , 22 (3), 625–646. https://Doi.Org/10.18196/Jai.V22i3.12538

. Fernando Pasaribu, RB, & Kharisma, A. (2018). Financial Statement Fraud in the Fraud Triangle Perspective. Journal of Accounting and Finance Research , 14 (1), 53. Https://Doi.Org/10.21460/Jrak.2018.141.299

. Fuadin, A. (2017). "Fraud Diamond Analysis and Company Size in Detecting Financial Statement Fraud".

. Hangarista, VM (2021). The Influence of External Pressure, Financial Targets, Ineffective Monitoring and Rationalization on Financial Statement Fraud with a Fraud Triangle Perspective (National Private Commercial Bank for Foreign Exchange 2015 – 2019). Stie Perbanas Surabaya .

. Hermawan, S., & Amirullah. (2016). Business Research Methods . Media Nusa Indah.

. Imtikhani, L., & Sukirman, S. (2021). Determinants of Fraudulent Financial Statements through the Perspective of Fraud Hexagon Theory in Mining Companies. Journal of Business Accounting , 19 (1), 96. https://Doi.Org/10.24167/Jab.V19i1.3654

. Jao, R., Mardiana, A., Holly, A., Chandra, E., Accounting, J., Economy, F., Business, D., Atma, U., & Makassar, J. (2020). The Influence of Financial Targets and Financial Stability on Financial Statement Fraud. Yume : Journal Of Management , 3 (3), 27–42. https://Doi.Org/10.37531/Yum.V11.76

. Junardi. (2017). Analysis of the Influence of Pentagon Fraud on Fraudulent Financial Reporting Using the Altman Model (Empirical Study of Financial and Banking Sector Companies in Indonesia) .

. Lestari, AAM, & Nuratama, IP (2020). The Influence of Financial Stability, External Pressure, Nature of Industry, and Rationalization on Financial Statement Fraud from the Perspective of the Fraud Triangle in Real Estate and Property Sector Companies Listed on the Indonesian Stock Exchange in 201. Hita Accounting and Finance , 407–435.

. Lestari, D. (2021). The Influence of Financial Stability, External Pressure, and Financial Targets on Financial Statement Fraud (Study of Manufacturing Companies in the Consumer Goods Industry Subsector Listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 Period). Angewandte Chemie International Edition, 6(11), 951–952. , 2017 , 2013–2015.

. Listyaningrum, D., Paramita, P., & Oemar, A. (2017). The Influence of Financial Stability, External Pressure, Financial Target, Ineffective Monitoring and Rationalization on Fraudulent Financial Reporting (Fraud) in Manufacturing Companies in Bei in 2012-2015.

. Luvita, N.D. (2021). The Influence of External Pressure, Financial Stability, Ineffective Monitoring and Rationalization on Financial Report Fraud from a Fraud Triangle Perspective .

. Maghfiroh, N., Ardiyani, K., & Syafnita. (2015). Analysis of the Influence of Financial Stability, Personal Financial Need, External Pressure, and Ineffective Monitoring on Financial Statement Fraud in Nur Maghfiroh Komala Ardiyani Syafnita, Faculty of Economics, University of Pekalongan. Economics And Business , 16 (1), 51–66.

. Maheswari, AAIW, Suryandari, NNA, & Susandya, AAPGBA (2021). Detection of Fraudulent Financial Statements from a Fraud Triangle Perspective. Journal of Charisma , 3 (2), 47–51.

. Nasirudin, & Nugroho, AHD (2021). Factors that Influence Financial Statement Fraud from a Fraud Triangel Perspective. Archipelago: Journal of Social Sciences , 7 (2), 408–420.

. Nilzam, SP (2020). Analysis of Financial Report Fraud Detection Using Pentagon Fraud Theory with Company Size as a Moderating Variable .

. Nugroho, H. (2017). Analysis of Financial Statement Fraud from the Perspective of Triangle Fraud in Banking Listed on the Indonesian Stock Exchange for the 2010-2014 Period. Stie Gentiaras Journal , Ix (1), 1–9.

. Ozcelik, H. (2020). Chapter 9 An Analysis Of Fraudulent Financial Reporting Using The Fraud Diamond Theory Perspective: An Empirical Study On The Manufacturing Sector Companies Listed On . 102 , 131–153. https://Doi.Org/10.1108/S1569-375920200000102012

. Pratiwi, N., Sunarsih, NM, & Munidewi, IAB (2021). Analysis of Factors That Influence the Occurrence of Fraudulent Financial Statements from the Perspective of Diamond Fraud in Manufacturing Companies.... Karma (Student Research Work… , 876–884.

. Putri, ZAP, & Nugroho, AHD (2021). The Influence of the Fraud Triangle on the Detection of Fraudulent Financial Reporting in Conventional Banking Registered with Bank Indonesia in 2015-2019 . 2 (July), 1–23.

. Sabatian, Z., & Hutabarat, FM (2020). The Effect Of Fraud Triangle In Detecting Financial Statement Fraud. Journal of Accounting , 10 (3), 231–244. Https://Doi.Org/10.33369/J.Akuntansi.10.3.231-244

. Saputra, MAR, & Kesumaningrum, ND (2017). Analysis of Factors that Influence Fraudulent Financial Reporting with a Pentagon Fraud Perspective in Banking Companies Listed on the Indonesian Stock Exchange 2011-2015. Journal of Accounting and Finance , 22 (2), 121–134.

. Septriani, Y., & Handayani, D. (2018). "Detecting Fraudulent Financial Reports Using Pentagon Fraud Analysis". Journal of Accounting, Finance and Business. 11 (1), 11–23.

. Sugiyono. (2017). Sugiyono, Research Methods. Study .

. Sulastri, N. (2019). Fraud Triangle Analysis and Company Size in Detecting Potential Fraud in Financial Reports: Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) 2014-2017. Thesis. Yogyakarta: Indonesian Islamic University .

. Susianti, NKD, & Yasa, IBA (2015). The Influence of Fraud Triangle Variables on Financial Statement Fraud in Manufacturing Companies Listed on the Indonesian Stock Exchange. Valid Journal , 12 (4), 417–428.

. Ulfah, M., Nuraina, E., & Wijaya, AL (2017). The Influence of Pentagon Fraud in Detecting Fraudulent Financial Reporting (Empirical Study of Banking in Indonesia Registered on BEI). The 9th Accounting Education Scientific Forum Pgri Madiun University , 5 (1), 399–418.

. Utama, IGPOS, Ramantha, IW, & Badera, ID (2018). Analysis of Factors in the Fraud Triangle Perspective as Predictors of Fraudulent Financial Reporting I Gusti Putu Oka Surya Utama 1 Faculty of Economics and Business, Udayana University (Unud), Bali, Indonesia Email: [email protected] Faculty of Economics. Udayana University Accounting E-Journal , 7 (1), 251–278.

. Wahid Pure. (2017). Presentation of Quantitative Research Methods . 1–16.

. Wijaya, MDC (2019). The Influence of Financial Stability, External Pressure and Financial Targets on Financial Statement Fraud .

. Yesiariani, M., & Rahayu, I. (2017). Financial Statement Fraud Detection: Testing With Fraud Diamond. Indonesian Journal of Accounting & Auditing , 21 (1), 49–60. https://Doi.Org/10.20885/Jaai.Vol21.Iss1.Art5