1. Home
  2. Vol 17, No 1 (2022)
  3. Lestari

ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA TAHUN 2017-2021)

Peni Dwi Lestari, Dwiyani Sudaryanti, M. Agus Salim

Abstract


Cheating in Islam is a disgraceful act that is prohibited. Fraud perpetrated on the company leads to financial reports. This fraud will cause harm because it is only concerned with one-sided needs with the aim of making a profit. The purpose of this article is to analyze Fraud Diamond Analysis in an Islamic Perspective to Detect Financial Statement Fraud (Empirical Study of Islamic Commercial Banks in Indonesia 2017-2021). The results of the study stated that the (ROA) variable partially had a positive effect on (F-Score). Variable (BDOUT), partially has no positive effect on (F-Score). variable (TATA) partially has a positive effect on (F-Score). And the variable (DCHANGE) partially has no positive effect on (F-Score).

Keywords


Fraud Diamond, Financial Report Fraud, Islamic Commercial Banks

References


Association of Certified Frou Examiners (ACFE). (2016). Report to the Nations on Occupational Fraud and Abuse.

Almujaddedi, M. S., & Hayati, R. (2022). Determinan Indikator Fraud Diamond terhadap Internal Fraud pada Bank Umum Syariah di Indonesia. Jurnal Ilmiah Ekonomi Dan Bisniskonomi Islam, 8(03), 2792–2801.

Alfian, N. (2016). Nilai-Nilai Islam Dalam Upaya Pencegahan Fraud. AKTIVA, Jurnal Akuntansi Dan Investasi, 1(2), 205–218.

Arikunto, S. (2009). Prosedur Penelitian Pendekatan Praktik. Rineka Cipteknologi Informasi.

Fadhilah, F. N., & Widyananto, A. (2022). Analisis Komponen Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Journal of Islam Economics and Finance, 01(01), 51–67.

Febrianto, H. G., & Fitriana, A. I. (2020). Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam ( Studi Empiris Bank Umum Syariah di Indonesia ). Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(April), 85–95.

Ghozali, Imam. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Universitas Diponegoro: Semarang.

Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2018). “Aplikasi Analisis Multivariate Dengan Pogram IBM SPSS†Edisi Sembilan. Semarang: Badan Penerbit Universitas Diponegoro.

Nugraheni, N. kartika, & Triatmoko, H. (2016). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal Akuntansi Dan Auditing, 14(2), 118–143.

Priyono. 2016. Metode penelitian kuantitatif. Sidoarjo. Zifatama Publishing.

Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23.

Skousen, C. J., Smith, K.R. dan Wright, C.J. (2008). Detecting and Predecting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS 99.

Sunardi. (2016). Deteksi Kecurangan Laporan Keuangan Dengan Menggunakan Perspektif Fraud Diamond. Prosiding Business and Economics Conference In Utilizing of Modern Technology, 225–237.

Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud : Pengujian dengan fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1).


Full Text: PDF

DOI: 10.28944/reflektika.v17i1.975

Refbacks

  • There are currently no refbacks.