ACCOUNTING IRREGULARITIES LEVEL DETECTION WITH DIAMOND THEORY FRAUD IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX

Abstract

This study was aimed to detect the level of accounting irregularities using fraud diamond theory. This study used accounting irregularities as the dependent variable. The independent variables in this study were pressure, opportunity, rationalization, and capability. The sample in this study was 10 companies from food and beverage companies that listed on the Indonesia Stock Exchange during the period 2010 to 2017 and was conducted by purposive sampling method. The statistical method used was multiple linear regression, with F-test and t-test hypothesis testing. The results showed that the variables of pressure, opportunity, rationalization, and capability influence both simultaneously and partially on accounting irregularities.