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Abstract

Tujuan: Penelitian ini bertujuan untuk mengkaji hubungan antara Fraud Diamond Theory dengan pelaporan keuangan yang curang, serta menguji apakah ukuran perusahaan dapat memoderasi hubungan tersebut. Hipotesis utama dalam studi ini mencakup pengaruh elemen-elemen dalam Fraud Diamond Theory—seperti target keuangan, stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, pergantian auditor, dan pergantian direktur—terhadap kecenderungan terjadinya pelaporan keuangan curang.


Desain Penelitian dan Metodologi: Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020–2023. Pemilihan sampel dilakukan menggunakan teknik purposive sampling untuk memastikan data yang relevan dan sesuai dengan kriteria penelitian. Analisis data dilakukan untuk menguji hubungan langsung antar variabel serta peran moderasi ukuran perusahaan dalam hubungan tersebut.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa target keuangan dan stabilitas keuangan berpengaruh positif dan signifikan terhadap pelaporan keuangan curang. Sebaliknya, tekanan eksternal, pengawasan yang tidak efektif, pergantian auditor, dan pergantian direktur menunjukkan pengaruh negatif namun tidak signifikan secara statistik. Ukuran perusahaan terbukti mampu memoderasi secara signifikan pengaruh target keuangan dan stabilitas keuangan terhadap pelaporan curang. Namun, moderasi ukuran perusahaan tidak efektif terhadap variabel lainnya.


Implikasi: Temuan ini memberikan kontribusi penting bagi pengambil kebijakan dan praktisi akuntansi dalam meningkatkan sistem pengendalian internal dan kebijakan pengawasan yang disesuaikan dengan karakteristik ukuran perusahaan.

Keywords

fraud diamond financial target financial stability external pressure ineffective monitoring change of auditor change in director fraudulent financial reporting

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Herdasaldy, D., & Wijoyo, A. (2025). Teori Fraud Diamond Terhadap Fraudulent Financial Reporting Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Atestasi : Jurnal Ilmiah Akuntansi, 8(2), 230–251. https://doi.org/10.57178/atestasi.v8i2.1512
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