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All Journal Jurnal Reviu Akuntansi dan Keuangan
Tubandrijah Herawati
Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Economics, Econometrics & Finance

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The Role of Earnings Management in The Relationship Between Diamond Fraud and Fraudulent Financial Reporting Tubandrijah Herawati; Laila Fitriyah LH; Ananda Pratama Putra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.42252

Abstract

Purpose: This study aims to examine the influence of Fraud Diamond elements on financial statement fraud with earnings management as a mediating variable. Methodology/approach: The research uses a sample of 17 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during 2019–2024. Financial statement fraud is measured using the F-score, while earnings management is proxied by discretionary accruals through the Modified Jones model. Path analysis and Sobel testing were applied to assess mediation. As a robustness check, fraud measurement was also re-tested using the Beneish M-Score. Findings: The results show that financial targets have a positive effect on financial statement fraud, while external pressure has a negative effect. Earnings management partially mediates the relationship between financial targets and fraud. Robustness testing with the M-Score confirms the consistency of the findings. Practical implications: The findings highlight the importance of strengthening internal oversight and risk management to anticipate earnings management practices as an early indicator of financial statement fraud in SOEs. Originality/value: This study provides empirical evidence on the integration of Fraud Diamond and earnings management as a mediating variable in the context of Indonesian SOEs, which has received limited scholarly attention.
Co-Authors Ananda Pratama Putra Laila Fitriyah LH