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All Journal Jurnal Studi Manajemen Organisasi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISECER (Business Economic Entrepreneurship) SOLUSI Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Adbis : Jurnal Administrasi dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic Journal of Social Responsibility Projects by Higher Education Forum Healthy Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Dinamika Jurnal Ilmu Manajemen & Ekonomika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics, Management and Accounting Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies J-CEKI Sasambo: Jurnal Abdimas (Journal of Community Service) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Diana Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
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PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Dwianto, Agus; Setiawati, Erma; Puspitasari, Diana; Arum S, Nurlita
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
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