Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan dengan Moderasi Transparansi pada Sektor Industri (2021–2024)

Abstract

Financial statement fraud remains a serious issue that can reduce the quality of financial information, harm stakeholders, and decrease public trust in companies. This study aims to analyze the effect of Fraud Diamond Theory, consisting of pressure, opportunity, rationalization, and capability, on financial statement fraud with financial statement transparency as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling. Financial statement fraud was measured using the Beneish M-Score, while hypothesis testing was conducted using logistic regression analysis with SPSS version 26. The results showed that pressure, opportunity, rationalization, and capability had no significant effect on financial statement fraud. In addition, financial statement transparency was unable to moderate the effect of these four variables on financial statement fraud. These findings indicate that financial statement transparency has not been effective in strengthening or weakening the relationship between Fraud Diamond factors and financial statement fraud. Therefore, companies need to strengthen internal control systems and corporate governance comprehensively to minimize the risk of financial statement fraud.