ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

Abstract

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities is
the aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionally
or unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr fraud
diamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancial
companies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposive
sampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financial
statement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until
2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate that
rationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunity
and capability had no significant effect on the level of accounting irregularities.

Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement