Fraud Diamond Analysis in Detecting Financial Statement Fraud

Authors

  • Rian Abrori Universitas Trunojoyo Madura
  • Habi Bullah Universitas Trunojoyo Madura
  • Ananda Dwi Amelia Universitas Trunojoyo Madura

DOI:

https://doi.org/10.51289/peta.v9i1.776

Keywords:

Detecting, Financial fraud statement, Fraud Diamond

Abstract

This study aims to analyze the ability of Fraud Diamond in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2017. The Test is performed by using multiple linear regression analysis of financial data from 12 companies. The results showed that financial target (ROA), external pressure (LEV), and nature of industry (RECEIVABLE) proved to be significant in ditecting financial statement fraud, while the financial stability variable (ACHANGE), ineffective monitoring (BDOUT), change in auditor (ΔCPA ), rationalization (TATA), and capability (DCHANGE) not proven to be significant in dtecting financial statement fraud.

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Published

31-01-2024

How to Cite

Rian Abrori, Bullah, H. and Dwi Amelia, A. . (2024) “Fraud Diamond Analysis in Detecting Financial Statement Fraud”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 9(1), pp. 68–85. doi: 10.51289/peta.v9i1.776.

Issue

Vol. 9 No. 1 (2024): Januari 2024

Section

Articles

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