Analisis pengaruh Diamond Fraud terhadap Financial Statement Fraudulent

  • Median Wilestari
  • Novi Fujiana
Keywords: Diamond Fraud, Financial Target, Nature of Industry, Change in Auditor, Directors Change, Financial Statement Fraudulent

Abstract

This study aims to determine the effect of Diamond Fraud to Financial Statement Fraudulent. The population in this study were non-bank state-owned companies in 2015-2019, and the sample used was 16 companies with a total of 80 samples data on annual financial statements of non-bank state-owned companies. Then the data is selected using purposive sampling method. The dependent variable of this study is Financial Statement Fraudulent. The independent variable of this study is Financial Target, Nature of Industry, Change in Auditor, dan Directors Change. The results show that Financial Target and Directors Change has no effect on Financial Statement Fraudulent. Change in Auditor has a significant positive effect, while Nature of Industry has a significant negative effect in Financial Statement Fraudulent.

Published
2021-08-23