ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Authors

  • I Made Nova Dinata Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • I.A. Budhananda Munidewi Universitas Mahasaraswati Denpasar

Keywords:

Financial targets, financial stability, financial needs, ineffective monitoring, auditor changes, ability, earnings management

Abstract

This study aims to examine Fraud Diamond in detecting Fraud Financial Statements: An empirical study of Manufacturing Companies listed on Indonesia Stock Exchange in the period 2015-2017. The sample in this study amounted to 31 companies. The sample selection method used is the purposive sampling method. The data analysis method uses multiple regression. The results showed financial targets have a positive effect on financial statement fraud. Financial stability, financial needs, monitoring, capabilities and changes in auditor variables have a negative effect on financial statement fraud.

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Issue

Vol. 1 No. 1 (2019): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles