Diamond fraud analysis in detecting financial statement fraud

Diansari, Rani Eka; Wijaya, Arum Tri

doi:10.36067/jbis.v1i2.23

Cited by 7 publications

(9 citation statements)

References 17 publications

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“…The results of this study are in line with research conducted by (Herdiana and Sari, 2018), (Ayuningrum, Murni and Astuti, 2021), (Paramitha, Frederica and Iskandar, 2022), stating that financial targets effect on fraudulent financial statements. While according to (Annisya, Lindrianasari and Asmaranti, 2016), (Saputra and Kesumaningrum, 2017), (Diansari and Wijaya, 2018) state financial targets has no effect on fraudulent financial statements.…”

Section: Effect Of Financial Targets On Fraudulent Financial Statementsmentioning

confidence: 99%

Fraud of Financial Reports in Food and Beverage Companies

Astrina¹,

Darmayanti²,

Ningsih³

et al. 2023

IJMRA

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The formulation of the problem in this research is How is the influence of financial stability, external pressure, financial targets and Ineffective monitoring against fraudulent financial statements (a case study on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021). The type of research used is associative research. The data used is secondary data. The sampling method used is purposive sampling method based on certain criteria. The samples in this study are 12 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique is document analysis. The method of data analysis in this study is quantitative analysis. The results of this study indicate that Financial Stability, External Pressure, ineffective monitoring has no effect on fraudulent financial statements, Meanwhile Financial Targets has a significant effect on fraudulent financial statements.

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Section: Effect Of Financial Targets On Fraudulent Financial Statementsmentioning

confidence: 99%

Fraud of Financial Reports in Food and Beverage Companies

Astrina¹,

Darmayanti²,

Ningsih³

et al. 2023

IJMRA

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“…Laporan keuangan memberikan gambaran tentang informasi akuntansi yang menghubungkan kegiatan ekonomi perusahaan dan pengguna laporan keuangan. (Diansari & Wijaya, 2019). Setiap daerah baik kota maupun kabupaten pasti membutuhkan investor untuk menyediakan dana tambahan untuk keberlanjutan kelangsungan hidup dan perkembangan suatu daerah.…”

Section: Pendahuluanunclassified

PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang)

Sari

2022

Ekombis

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This study aims to determine the effect of internal control, human resources in the field of accounting and the use of regional financial information systems on the quality of local government financial reports. Data was collected by distributing questionnaires 50 which did not return 11, which were distributed to staff/employees of the finance subdivision such as the expenditure treasurer, income and expenditure treasurer at the Regional Apparatus Organization in Batang Regency.The test results show that the Internal Control System has no significant effect on the quality of local government financial reports (Pvalue 0.277), and the use of regional financial information systems has a significant effect on the quality of local government financial reports (P value 0.003). The results of this study indicate that internal control has no effect, while the utilization of regional financial information systems has an effect on the quality of regional government financial reports. Keywords: Internal Control System, Utilization of Regional Financial Information Systems and Quality of Local Government Financial Reports

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“…In this study, a gap was found where the results of research that tested the fraud diamond factor that could affect financial statement fraud, such as research conducted by Diansari & Wijaya (2019), Yesiariani (2017), andSaputra (2017). Research on the relationship between financial stability has a positive effect on financial statement fraud (Kurniawan, 2017), while according to Norbarani (2012) there is no significant relationship between financial stability and financial statement fraud.…”

Section: Introductionmentioning

confidence: 96%

The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable

Sutisna

Yazid

Lestari

2022

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The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.

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Diamond fraud analysis in detecting financial statement fraud

Cited by 7 publications

References 17 publications

Fraud of Financial Reports in Food and Beverage Companies

Fraud of Financial Reports in Food and Beverage Companies

PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang)

The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable

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