Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method
DOI:
https://doi.org/10.33197/jabe.vol10.iss1.2024.1549Keywords:
pressure, opportunity, rationalization, capabilityAbstract
The goal of this research is to detect financial statement fraud by using the fraud diamond theory approach. In this experiment, both independent and dependent variables were used. The dependent variable is financial statement fraud, while the independent variable is the one that accounts for opportunity, pressure, capability, and rationalization. The research focuses on banking companies that plan to list on the Indonesia Stock Exchange between 2020 and 2022. The population of this study consists of the 46 banking firms that are listed on the Indonesia Stock Exchange. 42 banking firms make up the research sample, and the sample method used is a purposive sampling methodology that is, a sampling strategy with predetermined criteria. This study approach makes use of logistic regression. According to the study's finding pressure has no effect on financial statement fraud . Opportunity has a negative effect on the release of financial statements. Rationalization and the capability to have a positive effect on financial statement fraud . The limitations of the research obtained after the research were the limitations of the research object only using banking companies registered on the IDX for 2020-2022 and the limitations of the fraud score model which has a high dependence on financial data.Downloads
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