Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019

Pendeteksian Financial Statement Fraud Dengan Analisa Fraud Diamond Theory (Pada Perusahaan Manufaktur, Sub Sektor Farmasi Yang Terdaftar Di Bei Periode 2015-2019)

Authors

  • Windi Arifa Syahadatina mahasiswa
  • Heni Agustina

Keywords:

Fraud diamond, pressure, opportunity, rationalization, ability, fraudulent financial statements

Abstract

This study aimsto detect Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019. The data used inthis study aresecondary data from the company's annual financial statements. In this study using quantitative methods with a descriptive analysisap proach. The population used in this research are pharma ceutical company eslisted on the IDX in 2015-2019. This method uses the desired sampling method with a sample size of 7 samples that meet the criteria. Data analysis used logistic regression using SPSS. The results of this study indicate that pressure, opportunity, rationalization, capability have an effect on financial statement fraud.

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Published

2020-12-30

How to Cite

Arifa Syahadatina, W., & Agustina, H. (2020). Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019: Pendeteksian Financial Statement Fraud Dengan Analisa Fraud Diamond Theory (Pada Perusahaan Manufaktur, Sub Sektor Farmasi Yang Terdaftar Di Bei Periode 2015-2019). NATIONAL CONFERENCE FOR UMMAH (NCU) 2020, 1(1). Retrieved from https://conferences.unusa.ac.id/index.php/NCU2020/article/view/623