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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 1 Documents
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Search results for , issue "Vol 13, No 1 (2025): April" : 1 Documents clear
Financial Statement Fraud Perspective of Fraud Diamond Theory: Empirical Study on Consumer Cyclicals Sector Companies in Indonesia Pranoto, Sarastanto Aulia Heru; Putra, Mukhlas Adi
JAFFA Vol 13, No 1 (2025): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v13i1.29412

Abstract

The purpose of this study is to examine the potential for financial statement fraud using fraud diamond theory factors such as stimulus (financial targets and external pressure), opportunity (ineffective monitoring), rationalization (auditor switching), and capacity (change in director and CEO duality). The sample of this research is consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2020 - 2023, with a total sample of 492. The results of this study indicate that the variables of financial targets, external pressure, ineffective monitoring, and CEO duality have a significant effect on financial statement fraud. Still, the variables of auditor switching and change in director have no significant effect on financial statement fraud. A company needs to have a system to prevent fraudulent financial reporting with steps the company must set accurate and realistic financial targets, manage both internal and external pressures, create a review, detection, and monitoring policy system on human resources (HR), and avoid CEO dualism.

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