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All Journal Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN ROKANIA Kajian Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist Proceeding International Seminar of Islamic Studies Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) International Journal of Economics, Management and Accounting
Deliana Deliana
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Religion Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

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FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS Deliana Deliana; Ruth Rebecca Oktalia
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.43650

Abstract

This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.
Co-Authors Abdul Rahman Cris Kuntadi Fitri Mahyuni Laksono Trisnantoro Masril Tua Rambe Rima Rachmawati Ruth Rebecca Oktalia Safrida, Eli Sri Mahyuni Sri Sukarningsih Suwardani Suwardani Tigor Panuturi Tambunan