Analysis Factors That Influence Financial Statement Fraud In The Perspective Of Fraud Diamond (A Case Study in LQ-45 Companies Year 2011-2015)

Abstract

This research aims to examine the factors that influence financial statement fraud in the perspective of Fraud Diamond. This research analyzes the influence of external pressure as the proxy of pressure variable, nature of industry as the proxy of opportunity variable, change in auditor as the proxy of rationalization variable, and board of director change as the proxy of capability. Population in this research is all LQ-45 companies year 2011-2015. In obtaining the sample, the researcher uses purposive sampling method in this research. Data analysis method used in this research is multiple regression. In this research, the dependent variable are measured by using F-Score and P. However, in this research F-Score is failed in providing information of the financial statement fraud. The result of this research indicates that external pressure which is measured by leverage and return of assets (ROA), nature of industry which is measured by receivable and inventory, change in auditor which is measured by change in auditor within five years, and board of director change which is measured by change in board of director within five years have positive influence on financial statement fraud.