Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud

Rian Abrori
Bullah, Habi
Dwi Amelia, Ananda

Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 9 No. 1 (2024): Januari 2024

This study aims to analyze the ability of Fraud Diamond in detecting financial statement fraud in insurance companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2017. The Test is performed by using multiple linear regression analysis of financial data from 12 companies. The results showed that financial target (ROA), external pressure (LEV), and nature of industry (RECEIVABLE) proved to be significant in ditecting financial statement fraud, while the financial stability variable (ACHANGE), ineffective monitoring (BDOUT), change in auditor (ΔCPA ), rationalization (TATA), and capability (DCHANGE) not proven to be significant in dtecting financial statement fraud.