?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=DETEKSI+Kecurangan+Pelaporan+Keuangan+Dengan+Teori+Fraud+Diamond+Pada+Laporan+Keuangan+Pemerintah+Daerah&rft.creator=RIDWAN+PUTRA+PAMUNGKAS+%2C+1511031159&rft.subject=HB+Economic+Theory&rft.description=%0D%0AMasih+rendahnya+pencapaian+opini+audit+wajar+tanpa+pengecualian+pada+laporan+keuangan+pemerintah+daerah+menjadi+indikasi+masih+banyaknya+fraud+yang+terjadi+pada+pemerintah+daerah.+Fraud+pada+sektor+publik+atau+pemerintah+menjadi+masalah+tersendiri%2C+karena+dapat+memiliki+dampak+signifikan+pada+pertumbuhan+ekonomi.%0D%0ATeori+Fraud+Diamond+mengungkapkan+bahwa+ada+empat+komponen+yang+ada+dalam+setiap+situasi+fraud%2C+yaitu+tekanan%2C+kesempatan%2C+rasionalisasi+dan+kapabilitas.+Hasil+penelitian+ini+menyimpulkan+bahwa+faktor+kesempatan%3A+kelemahan+pengendalian+internal+(internal+control+weakness)+yang+diproksikan+dengan+temuan+SPI+LHP+BPK+RI+berpengaruh+positif+terhadap+kecurangan+pelaporan+keuangan%2C+serta+faktor+kapabilitas+yang+diproksikan+dengan+pergantian+kepala+daerah+berpengaruh+positif+terhadap+kecurangan+pelaporan+keuangan+(fraudulent+financial+reporting).+Hasil+penelitian+ini+sesuai+dengan+teori+fraud+diamond+yang+menyatakan+bahwa+faktor+kesempatan+dan+kapabilitas+berpengaruh+positif+terhadap+kecurangan+pelaporan+keuangan.+Faktor+tekanan+yang+diproksikan+dengan+leverage+dan+faktor+rasionalisasi+yang+diproksikan+dengan+opini+selain+WTP+tahun+sebelumnya+berpengaruh+negatif+terhadap+kecurangan+pelaporan+keuangan.+Hasil+penelitian+ini+bertentangan+dengan+teori+fraud+diamond%2C+di+mana+pada+teori+tersebut+menyatakan+bahwa++faktor+tekanan+dan+rasionalisasi+berpengaruh+positif+terhadap+kecurangan+pelaporan+keuangan.+Hal+ini+terjadi+karena+sifat+objek+penelitian+yaitu+sektor++pemerintahan+daerah%2C+yang+berbeda+dengan+sifat+objek+di+mana+teori+fraud+diamond+dikembangkan+yaitu+pada+sektor+privat%2C+sehingga+menghasilkan+kesimpulan+yang+berbeda.%0D%0ATerkait+dengan+hasil+penelitian+di+mana+faktor+kelemahan+sistem+pengendalian+intern+dan+pergantian+kepala+daerah+yang+berpengaruh+signifikan+positif+terhadap+kecurangan+pelaporan+keuangan%2C+untuk+itu%2C+guna+memperkecil+kemungkinan+terjadi+kecurangan+pelaporan+keuangan+pada+laporan+keuangan+pemerintah+daerah%2C+diharapkan+pemerintah+daerah+dan+pihak-pihak+terkait+untuk+memperkuat+sistem+pengendalian+intern+pemerintah+daerah.+Selain+itu%2C+untuk+pemeriksa+dan+auditor+baik+dari+BPK%2C+BPKP%2C+ataupun+inspektorat%2C+agar+lebih+hati-hati+dan+waspada+pada+daerah-daerah+yang+mengalami+pergantian+pemimpin%2C+karena+terkait+dengan+pengaruh+signifikan+positif+pergantian+pemimpin+tersebut+terhadap+kecurangan+pelaporan+keuangan.%0D%0AKata+kunci%3A+Kecurangan%2C+fraud%2C+laporan+keuangan%2C+tekanan%2C+kelemahan+pengendalian+intern%2C+rasionalisasi%2C+kapabilitas%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ARidwan+Putra+Pamungkas%0D%0AThe+low+achievement+unqualified+audit+opinion+of+the+local+government+financial+statements+is+an+indication+of+the+number+of+fraud+occurring+in+the+local+government.+Fraud+in+the+public+or+government+sector+becomes+serious+problem%2C+because+it+has+a+significant+impact+on+economic+growth%0D%0AThe+Fraud+Diamond+theory+reveals+that+there+are+four+components+that+exist+in+every+fraud+situation%3A+that+is+pressure%2C+opportunity%2C+rationalization+and+capability.+The+result+of+this+research+concludes+that+the+opportunity+factor%3A+internal+control+weakness+which+is+proxy+with+internal+control+weakness%2C+has+positive+effect+on+financial+reporting+fraud%2C+and+capability+factor+which+proxies+with+change+of+mayor+have+positive+effect+to+fraudulent+financial+reporting.+The+results+of+this+study+are+in+accordance+with+the+theory+of+fraud+diamond+which+states+that+the+opportunity+and+capability+factor+have+a+positive+effect+on+the+fraud+of+financial+reporting.+Pressure+factors+proxied+by+leverage+and+rationalization+factors+proxied+by+opinion+other+than+unqualified+of+the+previous+year+negatively+affected+the+fraud+of+financial+reporting.+The+results+of+this+study+contradict+the+theory+of+fraud+diamond%2C+which+in+theory+states+that+the+factors+of+pressure+and+rationalization+have+a+positive+effect+on+fraudulent+financial+reporting.+This+occurs+because+the+nature+of+the+research+object+is+the+sector+of+local+government%2C+which+is+different+from+the+nature+of+the+object+in+which+the+fraud+diamond+theory+developed+is+in+the+private+sector%2C+resulting+in+different+conclusions.%0D%0ARelated+to+the+results+of+research+where+the+weakness+factor+of+internal+control+system+and+the+change+of+mayor+having+a+significant+positive+effect+on+the+fraud+of+financial+reporting%2C+therefore%2C+in+order+to+minimize+the+possibility+of+fraudulent+financial+reporting+in+local+government+financial+report%2C+it+is+expected+that+local+government+and+related+parties+to+strengthen+internal+control+system+of+local+government.+In+addition%2C+for+auditors+and+auditors+either+from+national+audit+agency%2C+or+inspectorates%2C+to+be+more+careful+and+vigilant+in+areas+that+have+a+turnover+of+leaders%2C+because+it+is+associated+with+a+significant+positive+influence+of+the+change+of+leaders+to+fraudulent+financial+reporting.%0D%0AKeywords%3A+fraud%2C+financial+report%2C+pressure%2C+weakness+of+internal+control%2C+rationalization%2C+capability%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-01-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30321%2F19%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30321%2F20%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30321%2F21%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RIDWAN+PUTRA+PAMUNGKAS+%2C+1511031159++(2018)+DETEKSI+Kecurangan+Pelaporan+Keuangan+Dengan+Teori+Fraud+Diamond+Pada+Laporan+Keuangan+Pemerintah+Daerah.++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30321%2F