The Influence Of Fraud Diamond On The Occurrence Of Accounting Irregularities In The Financial Statements Of Manufacturing Companies On The Indonesia Stock Exchange  2020-2022

^1*Firza Mahardhika, ²Nurhayati

Abstract

This research was conducted with the aim of analyzing whether fraud diamond (pressure, opportunity, rationalization, and capability) influence accounting irregularities in food and beverage sub-sector manufacturing companies listed on the IDX in the 2020-2022 period . This research uses SPSS 21.0 software, with multiple linear regression analysis methods. The sample selection in this study used purposive sampling, a total of 19 companies. Based on this research, a total of 57 companies were obtained within a period of 3 years. The analysis technique used is the documentation method, in the form of company financial reports. The test results are as follows : the pressure variable influences the occurrence of accounting irregularities in the financial reports of manufacturing companies on the IDX for the 2020-2022 period. The variables opportunity, rationalization and capability have no effect on the occurrence of accounting irregularities in manufacturing companies on the IDX for the 2020-2022 period. Meanwhile, simultaneously pressure, opportunity, rationalization and capability influence the occurrence of accounting irregularities in the financial reports of manufacturing companies on the IDX for the 2020-2022 period. In detecting the accuracy of accounting irregularities through fraud diamond testing, it is hoped that in the future this will be added variables used, adding variable explanatory proxies and using other new indicators that are

considered suitable for use.