Abstract
Berdasarkan laporan Association of Certified Fraud Examiners (ACFE) 2022, industri perbankan dan jasa keuangan mempunyai beban tertinggi dari seluruh kelompok industri yaitu sebesar 22,3%. Penting untuk memahami faktor-faktor apa saja yang mempengaruhi kecurangan laporan keuangan agar pemangku kepentingan dapat peduli untuk meningkatkan kualitas laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh fraud diamond terhadap kecurangan laporan keuangan. Fraud diamond terdiri dari elemen tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Penelitian ini penting untuk dilakukan agar diketahui faktor-faktor apa saja yang berpengaruh terhadap kecurangan laporan keuangan sehingga menjadi perhatian bagi stakeholders untuk peningkatan kualitas laporan keuangan. Teknik pengаmbilаn sаmpel dilаkukаn secаrа purposive sаmpling, Data yang digunakan dalam penelitian adalah data sekunder pada perusahaan Bank Umum Syariah yang Terdaftar di OJK 2016-2022, Analisa data menggunakan alat bantu statistik SPSS 23. Hasil penelitian menunjukkan bahwa secara parsial Tekanan dengan proksi rasio leverage, Tekanan dengan proksi rasio sales, Kesempatan dengan proksi porsi anggota independen dalam dewan komisaris, Kemampuan dengan proksi pergantian direksi tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan Kesempatan dengan proksi porsi anggota independen dalam komite audit, Rasionalisasi dengan proksi total penghasilan akrual berpengaruh negatif terhadap kecurangan laporan keuangan. Based on the Association of Certified Fraud Examiners (ACFE) 2022 report, the banking and financial services industry has the highest burden of all industry groups at 22.3%. It is important to understand what factors influence financial statement fraud so that stakeholders can care about improving the quality of financial statements. This study aims to analyze the effect of fraud diamond on financial statement fraud. Fraud diamond consists of elements of pressure, opportunity, rationalization, and capability. This research is important to do so that it is known what factors affect financial statement fraud so that it becomes a concern for stakeholders to improve the quality of financial statements. The technique of selecting samples is carried out by purposive sampling, the data used in the study is secondary data on Islamic Commercial Bank companies registered with OJK 2016-2022, data analysis using SPSS 23 statistical aids. The results showed that partially Pressure with proxy leverage ratio, Pressure with proxy sales ratio, Opportunity with proxy portion of independent members in the board of commissioners, Ability with proxy change of directors has no effect on financial statement fraud. While Opportunity with the proxy of the portion of independent members on the audit committee, Rationalization with the proxy of total accrual income has a negative effect on fraudulent financial statements.
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