Pengaruh Fraud Diamond dalam Mendeteksi Fraudulent Financial Statement pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

This study was conducted to determine the effect of Fraud Diamond in Detecting Fraudulent Financial Statements in Agriculture Companies Listed on the Indonesia Stock Exchange in 2020-2023. This research is classified into the type of associative research used to see the causal relationship between two or more variables, and is quantitative research. The type of data used in this study is secondary data taken from the financial statements of each agriculture company from 2020-2023 on the Indonesia Stock Exchange (IDX) website. The population in this study were 40 agriculture companies with purposive sampling technique, then 21 agriculture companies were obtained as research samples with a total of 84 observations (21 agriculture companies × 4 years). The data analysis technique used consists of descriptive statistical analysis test, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results showed that partially the variables Financial Stability and Nature Of Industry have a significant positive effect on Fraudulent Financial Statement, while External Pressure, Rationalization, and Capability have no significant effect on Fraudulent Financial Statement.