Analisis Fraud Diamond Untuk Mendeteksi Terjadinya Financial Statement Fraud

This study aimed to analyze the influence of the four elements in fraud diamond to detect possible financial statement fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability. The fourth element is to be divided into seven variables: external presure by proxy Leverage (LEV), financial stability by proxy assets changes (ACHANGE), financial target by proxy Return on Assets (ROA), nature of industry by proxy Receivable (REC), ineffective monitoring by proxy the number of independent directors (BDOUT), rationalization of the proxy ΔCPA, and the capability to proxy the change of directors (DCHANGE) to detect possible financial statements fraud as measured by F-Score models. This study use purposive sampling to select a representative sample. This study uses 153 manufacturing corporate that listed on Indonesia Stock Exchange between 2013-2017 as samples. The collected data is analyzed using multiple linier regression. This study show that there are two (5) variables: external pressure, financial stability, financial target, nature of industry, and capability that significantly influence the possibility of financial statements fraud. While two other variable which consists of ineffective monitoring and change in auditor do not have significantly influence on financial statements fraud. Keywords: Fraud, Fraud Diamond, Financial Statement Frau