Kecurangan laporan keuangan merupakan salah satu jenis fraud yang menimbulkan dampak paling merugikan dibandingkan jenis fraud lainnya. penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan dengan menggunakan fraud diamond. Dimana Terdapat empat faktor yang mendorong terjadinya fraud antra lain ; pressure, opportunity, rationalization dan capability. penelitian ini menggunakan financial statement fraud sebagai variabel dependen dan terdapat 6 variabel independen antara lain; financial stability, eksternal pressure, dan financial target (pressure). Kualitas auditor eksternal (opportunity), change in auditor (rationalization) dan pergantian direksi (capability).Penelitian ini merupakan penelitian kuantitatif dengan menggunakan seluruh perusahaan perbankan yang terdaftar di BEI pada tahun 2012-2016 sebagai populasi. Dan diperoleh 19 perusahaan perbankan sebagai sample dengan metode purposive sampling dan regresi logistic sebagai analisis data. Hasil penelitian menunjukkan financial stability (pressure) , dan change in auditor (rationalization) berpengaruh terhadap financial statement fraud akan tetapi eksternal pressure, financial target (pressure), kualitas auditor eksternal (opportunity), dan pergantian direksi (capability) tidak berpengaruh terhadap financial statement fraud. Kata kunci : fraud, financial statement fraud, financial stability, eksternal pressure, financial target, kualitas auditor eksternal, pergantian auditor, pergantian direksi, fraud diamond

Financial statement fraud is one type of fraud that cause the most adverse effects than other types of fraud. this study aims to detect Financial statement fraud using diamond fraud. Where There are four factors that encourage fraud as between other; pressure, opportunity, rationalization and capability. This study uses financial statement fraud as the dependent variable and there are six independent variables, among others; financial stability, external pressure, and financial targets (pressure). The quality of the external auditor (opportunity), change in auditor (rationalization) and change of directors (capability) .This is a quantitative research using the entire banking companies listed on the Stock Exchange in the year 2012-2016 as the population. And acquired 19 banking companies as sample using purposive sampling and as a logistic regression analysis of the data with SPSS 16 software’s. Results showed financial stability (pressure), and the change in auditors (rationalization) effect on financial statement fraud but external pressure, financial targets (pressure), the quality of external auditors (opportunity), and the change of directors (capability) does not affect the financial statement fraud. Keywords: fraud, financial statement fraud, financial stability, eksternal pressure, eksternal target, quality of the external auditor,change in auditor, change of directors. Fraud diamond.

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