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THE EFFECT OF FRAUD DIAMOND IN DETECTING FRAUD Julia, Julia; Novel, Puput; Zaenab, Waode
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1772

Abstract

This study aims to determine the effect of diamond fraud in detecting fraud. This study used qualitative research methods. The type of data source in this study is secondary data with library research techniques. Research is developed first to explain the development of the Diamond Fraud and its implementation. Next, the researcher will analyze the Fraud Diamond Theory by contextualizing it with financial statements. The presentation of writing is done systematically and correlatively. Based on the results of the study, it can be concluded that based on the theory of silent fraud, people who will commit fraud must have the ability to recognize open doors as opportunities and take advantage of them. Meanwhile, various factors can influence a person's decision to commit fraud, namely incentives, opportunity, capability and rationalization. Discussions related to the fraud diamond theory can add value to the discipline of fraud detection/prevention.
Co-Authors Aah Ahmad Syahid, Aah Ahmad Aan Komariah Agustin, Devi Angnugrahaeny, Harmonic Juniar Apriani, Lestari Apriyani, Cica Kurnia Fitri Atep Sujana Badrud Tamam Bunga, Non Cucun Sunaengsih, Cucun Dadan Djuanda, Dadan Dadang Kurnia, Dadang Dahri Dahlan, Dahri Dedy Achmad Kurniady Deni Suhandani, Deni Devi Yuniar Diah Gusrayani, Diah Duwi Agustina Dwija Iswara, Prana Ence Mulyadi, Ence Erikalisdiana, Dyanti Safitrilia Eudia K Abriani Fadillah Fadillah Faroby, Firman Al Fatimah, Fatmah Hafsari Fitriana Rahmawati, Nur Fransiska Fransiska Herman Subarjah Hidayat, Restu Ahmad Ika Mustika Sari Imma Fretisari Indri Astuti Irawati, Riana Irawati, Riana Isadora Shandy Widyasri Isrokatun Isrokatun Jayadinata, Asep Kurnia Jayadinata, Asep Kurnia Kaffah, Silmy Kurniawan, Muhamad Arif Lusiani, Linda Maulana Maulana, Maulana Maulana, Aria Chandra Megaria L Parasan Multiati, Multiati Mulyono Mulyono Mundzir, Muhammad Fahri Mursalim Mursalim Nengsih, Wina Ningrum, Nurasih Setya Nopia, Rani Novel, Puput Nugraha, Anggi Anggriyana Nur Aulia, Siti Alawiah NUR LAILA Nur'aeni, Erna Siti Nurdinah Hanifah Nurhamidah, Restu Nurjaman, Omay Komara Nurjanah, Hanifah Ismi Nurlawati, Ayu Nurlita, Nurlita Nurrosyida, Erlin Prana Dwija Iswara, Prana Dwija Priyatna, Sukmana Purnama, Angga Eka Rahayu, Ayu Sri Regina Lichteria Panjaitan, Regina Lichteria Reni Fahdini, Reni Retnasari, Riska Rohmatun, Yunia Sari, Dwi Destiana Septiani, Septani Setiasih, Shanty Della Subandi, Didi Sudin, Ali Suharto, Nugraha Sunarya, Dede Sunarya, Dede Tatang Sunarya, Dede Tatang Supriyadi, Tedi Supriyadi, Tedi Suryani, Asih Tirza Santi Kurniawan Tri Sartika Sari Utama, Aldi Rizki Winda Istiandini Wiwin Wiwin, Wiwin Yulianingtyas, Atika Rahma Zaenab, Waode Zulkifli N Zulkifli N, Zulkifli N