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All Journal Biospecies AUSTENIT Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) PROMUSIKA: Jurnal Pengkajian, Penyajian, dan Penciptaan Musik Harmonia: Journal of Research and Education Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Urban Society´s Arts Lakon : Jurnal Kajian Sastra dan Budaya Jurnal Pendidikan dan Kajian Seni MUDRA Jurnal Seni Budaya Jurnal Bahasa Rupa QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Didaktis: Jurnal Pendidikan dan Ilmu Pengetahuan Jurnal Dimensi Pendidikan dan Pembelajaran Gondang: Jurnal Seni dan Budaya Pelataran Seni : Jurnal Pendidikan dan Kajian Seni Martabe : Jurnal Pengabdian Kepada Masyarakat Sorai: Jurnal Pengkajian dan Penciptaan Musik Abdi Seni Dewa Ruci : Jurnal Pengkajian dan Penciptaan Seni Gelar : Jurnal Seni Budaya Jurnal Seni Tari Jurnal Ners Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics and Business UBS International Journal of Finance Research Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya JUTECH : Journal Education and Technology Akuntansi Bisnis & Manajemen (ABM) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Warisan: Journal of History and Cultural Heritage Jurnal Kajian Seni Bahasa dan Seni: Jurnal Bahasa, Sastra, Seni, dan Pengajarannya Musik Etnik Nusantara Soshum: Jurnal Sosial dan Humaniora Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Jurnal Kedokteran Hewan Jurnal Pendidikan dan Ilmu Sosial JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Pengabdian Masyarakat Berkarya Jurnal Multidisipliner Kapalamada Journal of Business & Management Indonesian Journal of Electronics, Electromedical Engineering, and Medical Informatics ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Bahasa Rupa Jurnal Bengawan Solo: Pusat Kajian Penelitian dan Pengembangan Daerah Kota Surakarta IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Metalik: Jurnal Manufaktur, Energi, Material Teknik Arsir: Jurnal Arsitektur Exploration In Early Childhood Research (JSM) Jurnal Seni Musik Jurnal At-Tamwil: Kajian Ekonomi Syariah Journal of Mechanical Engineering Learning Jurnal Akuntansi Harmonia: Journal of Arts Research and Education
Aris Setiawan
Institut Seni Indonesia (ISI) Surakarta
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Effect of Diamond Fraud on Indications of Financial Statement Fraud in Manufacturing Companies Widyastuti, Reni Dwi; Bilivianty, Yolanda; Sari, Wilda; Setiawan, Aris
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4145

Abstract

Financial statement fraud remains a critical issue in the manufacturing sector, where complex operations and managerial discretion create opportunities for manipulation, highlighting the need to examine the roles of pressure, opportunity, rationalization, and capability as outlined in the fraud diamond framework. This research investigates the influence of the fraud diamond elements on the occurrence of financial statement fraud. Fraudulent financial reporting continues to pose a critical challenge for corporations, as inaccuracies reduce the reliability and usefulness of information in the decision-making process. Recognizing the underlying drivers of such fraud is therefore essential. The study employs a quantitative method and utilizes secondary data derived from annual reports. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through purposive sampling, 39 firms were selected as the sample. Data analysis was conducted using logistic regression with the aid of EViews version 13. The findings reveal that rationalization and capability exert a significant influence on financial statement fraud, whereas pressure and opportunity show no significant effect. These results contribute empirical insights into the dominant determinants of financial reporting fraud and highlight implications for strengthening corporate governance and fraud detection practices in the Indonesian manufacturing industry.
Co-Authors Adillah, Egga Aditya, Friska Afdal, Bion M Agung Waluyo Agustina, Erlita Devi Ahmad Rodoni Aida Mahmudah al farobi, afif Alfatih, Muhammad Danang Ilham Alhari Ali Afif Andri Pratama Angga Ardiansyah Anggri Noorana Zahra Apriadini, Regita Apriliawati, Tonika Apris Yulianto Saefatu Ardiansyah, Dimas Lutfiana Arif, M. Fauzan Asep Dharmanto Asep Saepudin Bahar Amal Bakar, Mukmin M Barasa, Zepanya Saputra Belinda Astriddana Bilivianty, Yolanda Bondan Aji Manggala Bondet Wrahatnala Christono, AB Chundakus Habsya Ciptafarizi, Muhammad Zardana Darlenis, Teti Dekanipa, Gendot Deki Prasetya Ardiansyah Diajeng Stevani Dian Purnama, Dicki Diratama, Mohammad Yazid Dwi Ismiati Ega Damayanti Eko Supri Murtiono Elly Nurachmah Endang Kristiawati, Endang Fani, Rayhan Aulia Iman Fardhani, Indra Fatma Sukmawati, Fatma Febriati, Febriati Hadzrat Maulana Muhammad Zulfikar Handriyotopo Handriyotopo Herri Widiyanto Hidayatin, Dwi Hilman Hidayat, Ahmad I Nyoman Sukerna, I Nyoman Ichsan Luqmana Indra Putra, Ichsan Luqmana Indra Ida Ayu Putu Sri Widnyani IRSAN TAUFIK ALI Ismiati, Dwi jaurino Jaurino, Jaurino Ji Pyo, Chung Jungkung Setyo Utomo Kharomah, Sindi Khasanah, Dini Afriani Khasanah, Mei Linda Nur Krisdayanto, Tiyan Reky Lambangsari, Sonia Pangesti Lestari, Gagas Puji Lestari, Siska Nurazizah Livera, Kristen Angela M Afdal, Bion M. Bakar, Mukmin Mayasafitri, Rina Ma’ruf, Ma’ruf Mitsuhara, Hiroyuki Mukhtar Effendi Muniroh, Mu’awanatul Mutiara Dewi Fatimah N, Atin Nanik Sri Prihatini Nawangwulan, Apriliya Nifa, Kholishotun Ninianti, Ninianti Nugraha, Wisma Ch. R. Nuraeni*, Yeni Oktafiana , Anisa Pambudi, Dimas Ridho Panakajaya Hidayatullah Parrisca Indra Perdana Pramutomo Priyo Heru Adiwibowo Putro, Galuh Argo Rachman, Anung Rahmawati, Apriliana Nadia Reni Rahmadewi, Reni Reswari, Rianti Ardana Rima Sri Agustin Rina Rina Rizki Fakhrul Yahya Rohmah, Mau Firotul Rony Widjanarko Rosita Rosita Rosy Tristanti Saefudin, Achemat Saptono, Renaldi Prima Saputri, Hafiar Sari, Ike Mayta Sari, Wilda Sari, Yulia Camalinda Sarjito, S Satono, Sartono Satria, Dioda Shaadikin, Rahman Sholih, Hilman Sidik, Adi Permana Simatupang, Gabriel Roosmargo Lono Lastoro Siswadi Siswadi Soladi, Soladi Sonia Pangesti Lambangsari Sri Rahayu Ferawati Sri Rochana Widyastutieningrum Subaryana Subaryana, Subaryana Sudiyanto Sudiyanto sugeng Nugroho Sugiyanto - Sunardi Suprapto Suprapto Suprihatini, Novilia Suyanto - Suyanto Suyanto Suyoto Suyoto Suyoto Suyoto Suyoto Trianingsih, Lilis Usdin, Usdin Utama, Satria Rizky W, Retno Wahdania Wahdania Wahyu Widanarto, Wahyu Wardana, Sapto Widyastuti, Reni Dwi Widyastutieningrum, Sri Rochana Wilarso, Wilarso Wilda Sari Wulan Aji Prabawaningrum Wulandari, Sri Wijayanti Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul Yaqin, Akbar Haqul Yusnita Rahayu Zulkarnain Mistortoify