Fraud detection of financial statement by using fraud diamond perspective

sunardi, sunardi and Amin, M. Nuryatno (2018) Fraud detection of financial statement by using fraud diamond perspective. International Journal of Development and Sustainability, 7 (2). pp. 878-891. ISSN 2186-8662


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The proof to detect fraud of financial statements by using fraud diamond that had been done on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015 as many as 12 companies. Sampling technique used purposive sampling method based on certain criteria. Dependent variable was fraud of financial statement with profit management proxy, independent variable was fraud diamond, consisting of 7 variables, namely financial stability, external pressure, financial targets, nature of industry, inefective monitoring, change in auditor and capability. Data analysis used multiple linear regression. The result of the research showed that: 1) Financial stability, external pressure auditor change, financial target, rationalization and effectiveness of supervision had a negative effect on the indication of financial statement fraud 2) the ability had significant positive effect on the indication of financial statement fraud. The number of samples were 60 observations that was considered unsatisfactory as well as the secondary data that used to predict that fraud which was a limitation. Keywords: Financial Statement Fraud; Fraud Diamond *

Item Type: Article
Subjects: Ekonomi dan Bisnis > Bisnis
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: Drs. SUNARDI ,M.Si
Date Deposited: 23 Jan 2019 06:17
Last Modified: 23 Jan 2019 06:17

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