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p-Index From 2020 - 2025
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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Yanto, Anggie Ardila
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Economics, Econometrics & Finance

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Pengaruh New Fraud Diamond Terhadap Potensi Kecurangan Laporan Keuangan Yanto, Anggie Ardila; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2759

Abstract

This study aims to examine financial targets, nature of industry, earnings growth, and change of directors on financial statement fraud. This study uses quantitative methods to test theories and analyze the relationships between variabels. The population in this study is contruction companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses purposive sampling, there are 20 companies over a 4-year period and produces 80 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the nature of industry variabel has a positive and significant effect on the pottential statement fraud. Meanwhile, financial targets, earnings growth, and chane of directors for financial statements fraud.
Co-Authors Nelvirita Nelvirita