Indarto, St. Lily (2016) FRAUD DIAMOND: DETECTION ANALYSIS ON THE FRAUDULENT FINANCIAL REPORTING. FRAUD DIAMOND: DETECTION ANALYSIS ON THE FRAUDULENT FINANCIAL REPORTING, 6.
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Abstract
The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public's confidence in the company's financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the external pressure, financial stability and capability have influence on fraudulent financial reporting. While target financial, ineffective monitoring and rationalization does not affect the fraudulent financial reporting.
| Item Type: | Article |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | ms F. Dewi Retnowati |
| Date Deposited: | 19 Apr 2021 02:25 |
| Last Modified: | 19 Apr 2021 02:25 |
| URI: | http://repository.unika.ac.id/id/eprint/24363 |
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