Analisis Fraud Diamond terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur)

The purpose of this study was to analyze the effect of financial targets with a proxy for profitability ratios, financial stability with a proxy for changes in total assets, external pressure with a leverage ratio proxy, nature of Industry with a proxy for changes in accounts receivable ratios, rationalization, and capability for the detection of financial statement fraud in manufacturing companies that was listed on the Indonesia Stock Exchange in 2016-2018. This study uses quantitative methods with secondary data obtained from the Indonesia Stock Exchange in 2016-2018. The population in this study are manufacturing companies listed on the Stock Exchange in 2016-2018. The number of samples in this study was 364. The method of sample collection uses purposive sampling technique. Analyst method uses multiple linear regression test. Analysis of the results can be concluded that the variables ROA, ACHANGE, LEVERAGE, and RECEIVABLE have an influence on financial statement fraud. Audchange and dchange have no effect on financial statement fraud. Keywords: fraud diamond, financial targets, financial stability, external pressure, nature of industry, rationalization, capability