NDLI: Fraud of Financial Statements in Diamond Theory's Perspective: Empirical Study of Transportation Sub Sector Companies in the Indonesia Stock Exchange

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Fraud of Financial Statements in Diamond Theory's Perspective: Empirical Study of Transportation Sub Sector Companies in the Indonesia Stock Exchange

Content Provider	Semantic Scholar
Author	Siregar, Amelia Oktrivina Prayoga, M. Adam Sudarmaji, Eka
Copyright Year	2019
Abstract	This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements. Keyword. theory of diamond fraud; financial fraud; transportation; IDX report Article history. Received January, 2019. Revised March, 2019. Accepted June, 2019 Corresponding author. Email: ameliaoktrivina@univpancasila.ac.id How to cite article. Siregar, A. O., Prayoga, M. A., Sudarmaji, E., Ekonomi, F., & Pancasila, U. (2019). Fraud of Financial Statements in Diamond Theory ’ s Perspective : Empirical Study of Transportation Sub Sector Companies in The Indonesia Stock Exchange. The International Journal of Business Review (The Jobs Review), 2(1), 63–74. https://doi.org/https://doi.org/10.17509/tjr.v2i1.23142
Starting Page	63
Ending Page	73
Page Count	11
File Format	PDF HTM / HTML
DOI	10.17509/tjr.v2i1.23142
Volume Number	2
Alternate Webpage(s)	https://ejournal.upi.edu/index.php/thejobsreview/article/viewFile/23142/11348
Alternate Webpage(s)	https://doi.org/10.17509/tjr.v2i1.23142
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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