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Journal : Research Horizon

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Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting Wiraputra, Muhammad Rizki; Damayanti, Fera; Haryono
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.760

Abstract

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.
Co-Authors ., Rusliyawati Abdul Haris ade rahmawati Ade Sutrisna Afli Audryna Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Agusti Efi Aishy, Rahadatul Aisyah, Hanifah Aji Sukarno Ana Mufidatus Sa’adah Angga Mursitasari Aris Budi Setyawan Astarani , Juanda Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Bahrul Ulum Budi Santosa Budi Santoso Budiwirman Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elida Elok Heniwati Endang Siswati Engela Evy Ernawati Erniyati, Yelni Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Ferdian Finalianti Roskaputri Gimin Hadir Hudiyanto Hambali Hani Harlan Herma Liza Hersandy Dayu Kusuma I Nyoman Miyarta Yasa Icha Elisa Uli Kudadiri Indah Ayu Lestari, Shafira Indah Epriliati Irwan Kurnia iswanto Janah, Aminatul Jenika Dwi Fitria Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Jumili Arianto Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Kartini, Uyun Khairul Anam Komsi Koranti Kurnia, Irwan Lalu Hasan Ashari Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Mardianingsih, Benardia Sucisakti Masrin Mochammad Muchid Mochammad Rizal Monica, Della Muhammad Raihan Wicaksono Muhsin Mushin Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Nur fadhilah Okta Rinda Pitaloka, Widia Natakusuma Diah Pramudya Sulaeman, Allyn Prihandoko Puji Astuti Pujiastuti, Eka Putut Handoko Rachmi Ridho Rafa, Wukuf Dilvan Rahayu, Ainun Rahmadona, Nova Rahmadya Trias Handayanto Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rusliyawati Salsabilla Ramadhona Santoso, Handri Sari, Shinta Bella Sarifah Nurjanah Sasih Gunalan Setiawan, Ramdhani Sianipar, Ratu Santana Dewi Pertiwi Sibarani, Revalino Sahat Tua Sindy Safitri Skarmelia Goresti Getsemani Dala Solihudin Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Suharni, Syed Fajar YusFerry Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Tri Joko Raharjo Ullya Rahmawati Vibriana Wulandari, Evita Vitriyan Espa Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Yadona, Putri Yati B. Yuliyati Yudi Suryadi Zayyana Cendikia Medina