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Windi Arifa Syahadatina
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Journal : National Conference for Ummah

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Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019: Pendeteksian Financial Statement Fraud Dengan Analisa Fraud Diamond Theory (Pada Perusahaan Manufaktur, Sub Sektor Farmasi Yang Terdaftar Di Bei Periode 2015-2019) Windi Arifa Syahadatina; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aimsto detect Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019. The data used inthis study aresecondary data from the company's annual financial statements. In this study using quantitative methods with a descriptive analysisap proach. The population used in this research are pharma ceutical company eslisted on the IDX in 2015-2019. This method uses the desired sampling method with a sample size of 7 samples that meet the criteria. Data analysis used logistic regression using SPSS. The results of this study indicate that pressure, opportunity, rationalization, capability have an effect on financial statement fraud.
Co-Authors Heni Agustina