GUARDING THE FINANCES: A DIAMOND THEORY ANALYSIS FOR DETECTING FRAUD IN FINANCIAL STATEMENTS AMIDST THE COVID-19 ERA
Authors: Dian Saraswati Prasetyo, Budi Santoso Wibowo
Published: March 2024
Abstract
<p>The purpose of this research is to ascertain how financial statement fraud in manufacturing firms in the goods and consumer industry sector is affected by diamond fraud analysis using a beneish model. Diamond fraud with pressure (financial stability, financial targets), with opportunity (industry nature), with rationalization (change of auditors), with capability (change of director), and covid. Purposive sampling is the methodology that is used (method using certain criteria). 184 manufacturing businesses in the goods and consumer sector that were listed on the Indonesia Stock Exchange in 2018–2021 made up the study's sample. The multiple regression model from IBM SPSS 26.0 was used in this study. The results of this research show that while the nature of industry variables has a significant impact on financial statement fraud, financial stability, financial targets, rationalization, capability, and covid do not have a significant impact</p>
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