Media Riset Akuntansi
Vol 10, No 1 (2020): FEBRUARI

PENGUJIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD DIAMOND




Article Info

Publish Date
29 Jul 2022

Abstract

This study aims to examine the effect of diamond fraud with financial stability proxies, financial targets, ineffective monitoring, total assets accruals and change in directors on financial statement fraud. The sampling technique used was purposive sampling method and based on this method, a sample size of 114 was obtained from Infrastructure, Utilities, and Transportation Sector Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data analysis method used is multiple linear regression analysis. The results of the study prove that financial stability has a negative effect on financial statement fraud, financial targets have a positive effect on financial statement fraud, ineffective monitoring has a positive effect on financial statement fraud, total assets accruals have no effect on financial statement fraud, and change in director has no effect on financial statements. fraud

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...