Analisis fraud diamond dalam mendeteksi financial statement fraud

Muara Rizqulloh Noble

Abstract


This research aims to analyze factors that used to detect financial statement fraud in fraud diamond perspective. This research analyze the influence of pressure which proxied by financial target, opportunity which proxied by ineffective monitoring, rationalization which proxied by change in auditor and capability which proxied by change of director toward financial statement fraud. Sample of this research are 36 mining companies that listed in Indonesia Stock Exchange during 2014-2016. To obtain the samples this research use purposive sampling technique and data analysis technique use multiple linier regression. The results showed that pressure which proxied by financial target and rationalization which proxied by change in auditor positively influence financial statement fraud, while opportunity which proxied by ineffective monitoring and capability which proxied by change of director not influence financial statement fraud.


Keywords


financial statement fraud, pressure, opportunity, rationalization, capability



DOI: http://dx.doi.org/10.14414/tiar.v9i2.1632

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