Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange

Dunakhir, Samirah and Idrus, Mukhammad and Sahade, Sahade (2022) Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange. Jurnal Office: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran, 8 (2). pp. 203-212. ISSN 2722-3655

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Abstract

Abstract The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements. The components of fraud diamond which include financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2012-2016 taken through purposive sampling as many as ten companies. Data analysis techniques used were classical assumption test, hypothesis test (Test R2, Test F and Test T) and multiple linear regression analysis test. The results of this research indicated that personal financial need variables measured by the ratio of stock composition owned by the company (OSHIP) affect the occurrence of fraudulent financial statement. While the financial stability, external pressure, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and director change have no effect on the occurrence of fraudulent financial statement.

Item Type:	Article
Uncontrolled Keywords:	Fraud Diamond; Financial Stability; External Pressure; Personal Financial Need; Financial Target; Fraudulent Financial
Subjects:	FAKULTAS EKONOMI KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN
Divisions:	KOLEKSI KARYA ILMIAH UPT PERPUSTAKAAN UNM MENURUT FAKULTAS > KARYA ILMIAH DOSEN KARYA ILMIAH DOSEN
Depositing User:	Herling HR Sahade
Date Deposited:	05 May 2023 01:05
Last Modified:	05 May 2023 01:05
URI:	http://eprints.unm.ac.id/id/eprint/28370

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