Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud: Studi Pada Bank Umum Swasta Nasional Devisa yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018

The aim of this study is to obtain empirically evidence about the effect of fraud diamond’s elements to the financial statement fraud. In this research, pressure is proxied by financial stability. While the opportunity proxied by ineffective monitoring. Then rationalization is proxied by change in auditor and capability is proxied by change in director. Population in this research are Bank Umum Swasta Nasional Devisa listed on the Indonesian Stock Exchange period 2014-2018, in total 185 banks. Samples were selected using purposive sampling method. The data used in this study was analyzed using multiple linear regression. This analysis performed using software Statistical Package for the Social Sciences or SPSS 23. The results showed there were 127 banks that meet the criteria specified in the target population of the study. The test results in this study obtain empirical evidence that the opportunity and capability effect significantly on the financial satement fraud, whereas, pressure and rationalization don’t effect on financial satement fraud