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"Capability diartikan sebagai sifat-sifat pribadi dan kemampuan seseorang yang menjadi faktor utama dalam melakukan fraud ketika terdapat elemen fraud triangle (Wolfe dan Hermanson, 2004). Penelitian ini mengevaluasi bagaimana perbedaan kecenderungan Eksekutif yang memiliki capability dan Eksekutif yang kurang memiliki capability terhadap fraudulent financial reporting dalam kondisi perusahaan terdapat elemen fraud triangle (pressure, opportunity dan rationalization).Metode penelitian yang digunakan adalah eksperimen, dengan jumlah partisipan sebanyak 120 (seratus dua puluh) mahasiswa program Magister rumpun Ilmu Ekonomi dan Bisnis yang dipilih secara random assigment. Uji statistika pada penelitian ini meliputi statistik deskriptif, uji asumsi Anova dan uji beda. Dikarenakan data tidak memenuhi salah satu uji asumsi Anova, maka uji beda yang digunakan adalah statistik non-parametrik, yaitu Mann-Whitney U.Hasil penelitian menunjukkan bahwa Eksekutif yang memiliki capability cenderung melakukan fraudulent financial reporting lebih tinggi dibandingkan dengan Eksekutif yang kurang memiliki capability dalam kondisi perusahaan terdapat elemen fraud triangle.

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Capability is defined as personal traits and the ability of a person who becomes a major factor in commit fraud when there are elements of the fraud triangle (Wolfe and Hermanson, 2004). This study evaluates how the differences of an Executive who has a tendency of capability and Executive who lacks of capability on fraudulent financial reporting when the corporate has the elements of fraud triangle (pressure, opportunity and rationalization).

The method that used in this research was experiment, the number of participants are 120 (one hundred and twenty) students of Magister program of Economics and Business that selected by random assignment. The statistics test in the research include descriptive statistics, the test of Anova assumptions and the test different. Because of the data did not meet one of the assumptions of Anova test, then the test different that used was non-parametric statistics, namely the Mann-Whitney U.

The results showed that an Executive who has the capability tends to be higher on fraudulent financial reporting than an Executive who lacks capability when the corporate has the elements of fraud triangle."

"ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh spesialisasi industri auditor, ukuran KAP, prediksi kebangkrutan, dan ketidakstabilan profitabilitas terhadap kemungkinan terjadinya fraud pada laporan keuangan. Kemungkinan terjadinya fraud diukur dengan menggunakan M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). Sampel penelitian terdiri dari 120 perusahaan yang diduga melakukan fraud dan 120 perusahaan yang diduga tidak melakukan fraud. Pemilihian sampel menggunakan metode matching sample berdasarkan ukuran perusahaan. Hasil penelitian menunjukkan bahwa kemungkinan terjadinya fraud lebih rendah pada perusahaan yang diaudit oleh auditor spesialis dan/atau KAP Big 4. Sebaliknya, kemungkinan terjadinya fraud ditemukan lebih tinggi ketika kemungkinan perusahaan mengalami kebangkrutan juga tinggi dan ketika profitabilitas perusahaan tidak stabil.

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ABSTRACTThe purpose of this research is to examine the effect of auditor industry specialization, CPA firms size, company?s bankruptcy prediction, and instability of profitability on the probability of fraudulent financial reporting. The probability of fraudulent financial reporting is measured by using M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). The research is conducted by using samples of 120 companies suspected of committing fraud and 120 companies which allegedly did not commit fraud. The samples are matched based on company size. The results show that the probability of fraudulent financial reporting is lower when a company uses industry specialist auditors and/or auditors of Big 4 as its independent auditor. On the other hand, the probability of fraudulent financial reporting is found to be higher when the probability of bankruptcy is also higher and if the profitability is unstable."

"Kondisi pandemi mengakibatkan perubahan dalam kehidupan masyarakat, termasuk dalam aspek pendidikan. Kegiatan belajar mengajar yang secara normal dilakukan secara tatap muka harus berubah menjadi pembelajaran jarak jauh sehingga meningkatkan permasalahan berkaitan dengan ketidakjujuran akademik. Skripsi ini bertujuan untuk menganalisis pengaruh fraud diamond yaitu incentive, opportunity, rationalization, dan capability terhadap kecenderungan perilaku fraud akademik berupa penggunaan solusi manual dari situs web untuk mengerjakan kuis atau ujian dalam pembelajaran jarak jauh pada mahasiswa akuntansi. Selain itu dalam skripsi ini juga menganalisis pengaruh academic integrity culture sebagai variabel moderasi terhadap hubungan antara fraud diamond dan kecenderungan perilaku fraud akademik. Penelitian ini dikhususkan terhadap mahasiswa akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Indonesia. Dalam penelitian ini, ditemukan bahwa incentive dan capability berpengaruh terhadap perilaku fraud akademik. Sementara itu, opportunity, rationalization tidak berpengaruh secara signifikan terhadap perilaku fraud akademik. Hasil dari penelitian ini juga membuktikan bahwa academic integrity culture tidak mempengaruhi hubungan antara fraud diamond dan kecenderungan perilaku fraud akademik.

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The pandemic has resulted in changes in practices, likewise in education. Learning activities that are normally in class should be transformed into online learning, thereby increasing problems related to academic dishonesty. This study aims to analyze the effect of fraud diamonds, incentives, opportunities, rationalization, and capability on academic fraud behavior in the form of using manual solutions from websites for quizzes or exams in online class in accounting students. In addition, this study also analyzes the influence of academic integrity culture as a moderation variable on the relationship between fraud diamond and academic fraud behavior. This study is conducted specifically on accounting students at the Faculty of Economics and Business, University Indonesia. In this study, I find that incentives and capability affect academic fraud behavior. Meanwhile, opportunity and rationalization do not have a significant effect on academic fraud behavior. The results of this study also prove that academic integrity culture does not affect the relationship between fraud diamond and academic fraud behavior."

"ABSTRACTPenelitian ini bertujuan untuk memeriksa apakah terdapat tata kelola yang lebih lemah pada fraud firm dibanding control firm pada periode sebelum terjadi kecurangan dan apakah terdapat perbaikan tata kelola perusahaan yang dilakukan oleh fraud firm pada periode setelah kecurangan. Penelitian ini menganalisis tata kelola perusahaan yang diukur menggunakan variabel efektivitas dewan komisaris, efektivitas komite audit, kualitas audit, dan struktur kepemilikan.Hasil uji beda menunjukkan bahwa fraud firm lebih lemah dalam kualitas audit dan bahwa fraud firm melakukan perbaikan pada kompetensi dewan komisarisnya. Selain itu, kecurangan menyebabkan penurunan kepemilikan terkonsentrasi pada fraud firm.

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ABSTRACTThis research?s objective is to check whether fraud firm has weaker corporate governance compared to control firm in the period before fraud occured and whether fraud firm make improvements on its corporate governance in the period following fraud. This research analyzes corporate governance structures which are measured by board of commissioners effectiveness, audit committees effectiveness, audit quality, and ownership structure.The results show that fraud firm has weaker audit quality and that fraud firm makes improvement on its board of commissioners? competence. Besides, fraud occurence causes decline on fraud firm?s blockholders ownership."

"Isu kecurangan atau fraud di industri perbankan khususnya BPR telah menjadi permasalahan yang menyebabkan kondisi keuangan BPR memburuk dan hilangnya kepercayaan nasabah sehingga menghambat kelangsungan usaha dan pada akhirnya menyebabkan kegagalan BPR. Penelitian bertujuan untuk menganalisis faktor yang menjadi penyebab fraud pada BPR di Indonesia dan memberikan rekomendasi untuk mengurangi fraud di BPR melalui variabel tekanan/insentif, peluang, pembenaran, dan kemampuan dalam fraud diamond model. Penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dari wawancara kepada pegawai LPS yang melakukan pemeriksaan terhadap BPR dan Direktur Utama BPR Panji Aronta. Dan data sekunder dari laporan hasil pemeriksaan yang dilakukan oleh LPS terhadap BPR yang dilikuidasi untuk periode 2020 s.d. 2022. Serta pendekatan fraud diamond diterapkan untuk menganalisis permasalahan. Tekanan finansial dan non-finansial, peluang yang ada akibat lemahnya kontrol internal dan tata kelola BPR, pembenaran atas perbuatan fraud, dan kemampuan seseorang menjadi faktor penyebab terjadinya fraud di BPR. Faktor internal dan eksternal juga berpengaruh kepada seseorang dalam melakukan fraud. Penelitian ini menjelaskan bahwa BPR yang memiliki tata kelola dan kontrol internal yang baik, integritas pegawai, pengurus dan pemilik yang tinggi, dan pengelolaan kredit yang memperhatikan prinsip kehati-hatian dapat mencegah terjadinya fraud di BPR.

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Fraud issues in the banking industry, especially rural banks, has become a problem that has caused poor financial condition and loss of public confidence and, in turn, hinder the continuity of business and eventually led to the failure of rural bank. The research aims to analyze the factors that cause fraud in rural banks in Indonesia and provide recommendations for reducing fraud in rural banks through variables of pressure/incentives, opportunities, justification, and capabilities in the fraud diamond model. This research is qualitative research using primary data from interviews with LPS employees who have conducted rural banks examinations and the Director of BPR Panji Aronta. And secondary data from examinations results reports conducted by LPS on liquidated rural banks for the period 2020 until 2022. And the fraud diamond approach is applied to analyze problems. Financial and non-financial pressures, opportunities that exist due to weak rural bank internal control and governance, rationalization for committing fraud, and capability are factors that cause fraud to occur in rural banks. Internal and external factors also affect someone in committed fraud. This study explains that rural banks must have good internal governance and control, high integrity of employees, management and owners, and prudence credit management can prevent fraud in rural banks. "

"This research aims to analyze the effectiveness of the Board of Commissioners, Board of Directors, and Audit Committee, as well as family ownership in minimizing the possibility of fraud in financial statements. This study uses a proxy of the Altman Z-Score Model and high debt structure to determine the companies that have the possibility of financial fraud on non-financial companies listed on the Indonesia Stock Exchange in 2012 and 2013. The results of logit regression model shows that the effectiveness of the Board of Commissioners and Audit Committee does not have a significant impact. However, the effectiveness of Board of Directors and family ownership positively affects the possibility of fraudulent in the financial statements. "

"This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations."

"Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan perusahaan yang termasuk dalam daftar LQ-45 yang diukur menggunakan IFRS disclosure checklist yang telah dipublikasikan oleh PriceWaterhouseCooper tahun 2012. Penelitian ini menggunakan sampel perusahaan LQ-45 pada tahun 2011 dan 2012 periode Agustus-Januari dengan total 90 perusahaan sampel. Penelitian yang digunakan adalah penelitian kualitatif yang bersifat analisis deskriptif. Hasil dari penelitian ini, ditemukan bahwa rata-rata tingkat kepatuhan perusahaan terhadap IFRS adalah 87,43%. Selain itu dilakukan uji beda terhadap rata-rata berdasarkan tahun, sektor industri, dan kepemilikan. Ditemukan terdapat perbedaan rata-rata antara tahun 2011 dengan 2012, dan juga pada kepemilikan asing dan lokal, namun tidak terdapat perbedaan rata-rata antar sektor industri.

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The purpose of this study is to analyze the level of compliance of the LQ-45 using IFRS disclosure checklist published by PricewaterhouseCoopers in 2012. This study used sample of LQ-45 companies periode August to January in 2011 and 2012, with total 90 sample firms. This study used a qualitative research with descriptive analysis approach.

The results of this study was found that averages level of compliance to IFRS was 87.43%. In this study also conducted a different test against averages by year, industry sector, and ownership. It was found that there are differences in the averages between 2011 to 2012, and also in foreign and local ownership, but there is no difference averages between industry."