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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam
Siddiq, Faiz Rahman
Jurusan Syariah dan Ekonomi Islam Sekolah Tinggi Agama Islam Negeri (STAIN) Kudus Jl. Cong
Economics, Econometrics & Finance

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FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD Siddiq, Faiz Rahman; Hadinata, Sofyan
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2692

Abstract

The financial statements will become more qualified in thepresentation if the presentation is based on qualitativeelements, among others: easy to understand, reliable,comparable (comparable), and relevant. The financialstatements are presented to stakeholders, namely:management, employees, investors (shareholders), creditors,suppliers, customers, and government. Fraudulent financialreporting was a deliberate attempt by the company to deceiveand mislead the users of financial statements, especiallyinvestors and creditors, to present and manipulate the materialvalue of the financial statements. Manipulation gain profit(earnings manipulation) for the company's desire that the stockremains attractive to investors. Fraud triangle theory expressedby Cressey later developed by Wolfe and Hermanson (2009)with theory. Fraud diamond diamond fraud theory consisted offour fraud risk factors are pressure, opportunity, rationalizationand capability. Diamond fraud theory can be used in predictingfraud in proksikan with earnings management.
Co-Authors Sofyan Hadinata