FRAUD DIAMOND DAN PENGARUHNYA

Abstract

Abstrak

Penelitian ini merupakan studi kepustakaan yang bertujuan untuk mengkaji pengaruh Fraud Diamond dalam mendeteksi kecurangan laporan keuangan. Fraud Diamond yang diperkenalkan oleh Wolfe dan Hermanson (2004) menambahkan unsur kemampuan (capability) pada model Fraud Triangle, sehingga terdiri atas empat elemen utama: tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Penulis menelaah sejumlah jurnal yang meneliti Fraud Diamond pada berbagai sektor, antara lain transportasi dan logistik, perbankan, serta manufaktur. Hasil telaah menunjukkan bahwa variabel rationalization dan capability cenderung berpengaruh signifikan terhadap kecurangan laporan keuangan, sedangkan variabel pressure dan opportunity menunjukkan hasil yang bervariasi tergantung pada konteks industri dan metode penelitian. Secara simultan, Fraud Diamond terbukti memiliki pengaruh positif dalam mendeteksi kemungkinan terjadinya financial statement fraud. Kajian ini menegaskan pentingnya pemahaman terhadap keempat elemen Fraud Diamond untuk membantu auditor, manajemen, dan regulator dalam mengidentifikasi serta mencegah kecurangan laporan keuangan, sekaligus memberikan kontribusi teoritis dan praktis bagi pengembangan literatur akuntansi forensik di Indonesia.

Kata Kunci: Fraud Diamond, Financial Statement Fraud, Pressure, Opportunity, Rationalization, Capability.

Abstract

This study is a literature review that aims to examine the influence of the Fraud Diamond in detecting financial statement fraud. The Fraud Diamond, introduced by Wolfe and Hermanson (2004), extends the Fraud Triangle by adding a fourth element, capability, resulting in four key factors: pressure, opportunity, rationalization, and capability. This paper reviews several prior studies that applied the Fraud Diamond framework in various sectors, including transportation and logistics, banking, and manufacturing. The findings reveal that rationalization and capability tend to have a significant impact on financial statement fraud, while pressure and opportunity show mixed results depending on industry context and research methods. Overall, the Fraud Diamond simultaneously demonstrates a positive influence in detecting the likelihood of financial statement fraud. This review highlights the importance of understanding the four elements of the Fraud Diamond to assist auditors, management, and regulators in identifying and preventing fraudulent financial reporting, while also contributing both theoretical and practical insights to the development of forensic accounting literature in Indonesia.

Keywords: Fraud Diamond, Financial Statement Fraud, Pressure, Opportunity, Rationalization, Capability