Electronic Resource

Fraud Diamond Analysis in Detecting Financial Statement Fraud

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This study aims to test the effectiveness of fraud diamond as an analytical tool
in detecting and preventing financial statement fraud. Fraud diamond consists
of elements of pressure, opportunity, rationalization, and capability. This study
analyzes the effect of pressure proxied by financial targets and external
pressure, opportunity proxied by ineffective monitoring and nature of industry,
rationalization proxied by change in auditors and rationalization, and lastly,
capability proxied by change of directors to financial statement fraud. The
research sample used is as many as 6 companies that have experienced fraud
manipulation in 2007-2018. The period for each company is 10 years before
and at the time of the fraud. Samples were taken using purposive sampling.
Hypothesis testing is done by using panel data regression method with Stata
16 software. The results of this study indicate that pressure proxied by
financial targets and external pressure affects financial statement fraud, while
opportunity is proxied by ineffective monitoring and nature of industry,
rationalization is proxied by change in auditor and rationalization, and lastly,
capability is proxied by turnover. the board of directors has no effect on
financial statement fraud

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 KIR f

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17102066

Classification

657.3

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

financial statement fraud

Specific Detail Info

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Statement of Responsibility

Muhammad Fadlil Kirom

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