Pengaruh New Fraud Diamond dan Spesialisasi Industri Auditor Terhadap Kecurangan Laporan Keuangan
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This study aims to determine the effect of the new fraud diamond and auditor industry specialization on financial statement fraud in health sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 21 companies listed on the IDX in 2020-2023 were obtained. The analysis in this study used logistic regression analysis. The results show that the nature of industry and sales history have a positive and significant effect on financial statement fraud. Meanwhile, financial stability, earnings management, earnings growth, and director change have a positive but insignificant effect. External pressure, financial target, ineffective monitoring, and auditor industry specialization have a negative and insignificant effect. Overall, the New Fraud Diamond has no proven effect on financial statement fraud, and auditor industry specialization has no effect on the ability to detect fraud. The implication of this study shows that companies should monitor industry traits and high sales growth as manipulation risk factors, while investors should consider sales growth and healthcare industry characteristics before investing.
Keywords: New Fraud Diamond, Auditor Industry Specialization, Fraudulent Financial Reporting, Healthcare Industry
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh new fraud diamond dan spesialisasi industri auditor terhadap kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 21 perusahaan yang terdaftar di BEI pada tahun 2020-2023. Adapun analisis pada penelitian ini menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa nature of industry dan history of sales berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan financial stability, manajemen laba, pertumbuhan laba, dan perubahan direksi berpengaruh positif namun tidak signifikan. External pressure, financial target, ineffective monitoring, dan spesialisasi industri auditor berpengaruh negatif dan tidak signifikan. Secara keseluruhan, New Fraud Diamond tidak terbukti berpengaruh terhadap kecurangan laporan keuangan, dan spesialisasi industri auditor tidak berpengaruh terhadap kemampuan medeteksi kecurangan. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu mengawasi karakteristik industri dan pertumbuhan penjualan tinggi sebagai faktor risiko manipulasi laporan keuangan, serta investor dapat mempertimbangkan kondisi pertunbuhan penjualan dan memahami karakteristik industri kesehatan sebelum berinvestasi.
Kata Kunci: New Fraud Diamond, Spesialisasi Industri Auditor, Kecurangan Laporan Keuangan, Industri Kesehatan
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