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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Arief Himmawan Dwi Nugroho
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

 1 
Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Almira Nadia Calista; Arief Himmawan Dwi Nugroho
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.658

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Aprih Santoso Ardiani Ika Sulistyawati Bambang Sutedjo Gusmao, Cristino Handariyatul Mustagfiroh Illyasa, Nizar Putra, Harmanda Berima Salsabiila Zaeninaa Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Wanadica Putri, Rizky Asmarani