Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Aptisi Transactions on Management
Rizki Khoerunnisa, Amalia
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implications Fraud Diamond in Fraudulent Financial Statements on Property, Real Estate and Building Construction Industries Yovita Ariani; Rizki Khoerunnisa, Amalia
APTISI Transactions on Management (ATM) Vol 8 No 1 (2024): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v8i1.2228

Abstract

Fraudulent financial statements involve intentional actions of manipulating or hiding information in financial reports to deceive users. Understanding the factors behind such fraud can be explored through the Diamond Scheme Theory, consists of four materials: opportunity, rationalization, ability, and pressure. The aim of this research analyze the impact of each component of the Fraud Diamond on fraudulent financial statements. The quantitative research methodology focuses on industries in the real estate, construction and property sectors listed on the Indonesia Stock Exchange starting 2020 to 2022. The sample includes 69 companies selected through purposive sampling. Utilizing multiple linear regression analysis using SPSS 26 is employed for analysis. The study results reveal that, individually, only the capability variable within the Fraud Diamond has a significant negative impact on fraudulent financial statements. Pressure, opportunity, and rationalization variables do not show a significant influence. Additionally, when considered collectively, there is no discernible impact of the Fraud Diamond components on fraudulent financial statements.
Co-Authors Yovita Ariani