Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan Menggunakan M-Beneish Score pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study was conducted to determine the effect of diamond fraud on financial statement fraud. This study is a quantitative study with a population of 90 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was determined using purposive sampling with specific criteria, resulting in a sample of 53 companies with 265 observations. The secondary data used was taken from the companies' official websites and the official website of the Indonesia Stock Exchange. The research data was analyzed using descriptive statistical analysis and logistic regression analysis through SPSS version 22 software. The findings of this research demonstrate that pressure, rationalization, and capability significantly and positively influence financial statement fraud, whereas opportunity does not have an effect on financial statement fraud.