Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model

Adinda Nabila Jasmine; Agung Prajanto; Imang Dapit Pamungkas; Bambang Minarso

doi:10.56696/jaka.v5i1.10749

Authors

Adinda Nabila Jasmine Universitas Dian Nuswantoro
Agung Prajanto Universitas Dian Nuswantoro
Imang Dapit Pamungkas Universitas Dian Nuswantoro
Bambang Minarso Universitas Dian Nuswantoro

DOI:

https://doi.org/10.56696/jaka.v5i1.10749

Abstract

This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this study contained 96 samples. WarpPLS version 8.0 software was used to help with the statistical data analysis needed to test the hypothesis. This study found that pressure, opportunity, and rationalization have a positive effect on fraudulent financial statements, while capability has no effect on fraudulent financial statements. In addition, institutional ownership is able to moderate the relationship between pressure on fraudulent financial statements and opportunity on fraudulent financial statements.

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