March 31, 2024Jurnal Akuntansi Bisnis dan EkonomiOpen Access

Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method

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Rationalization and capability positively drive financial statement fraud in banking firms, whereas pressure shows no significant relationship with fraudulent reporting.
Logistic regression applied to 42 banking firms from the Indonesia Stock Exchange reveals that opportunity exhibits a negative effect on corporate disclosure releases.
Highlights the utility of fraud diamond theory while noting model limitations tied to financial data dependency among banking companies listed between 2020 and 2022.

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Implication

Logistic regression analysis demonstrates that capability and rationalization drive financial statement fraud in Indonesian banks, highlighting critical internal risk factors.

Cite This Study

Prastiwi et al. (2024) studied this question.

synapsesocial.com/papers/68e718f5b6db643587692a65 https://doi.org/10.33197/jabe.vol10.iss1.2024.1549

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Implication

Logistic regression analysis demonstrates that capability and rationalization drive financial statement fraud in Indonesian banks, highlighting critical internal risk factors.

Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method

Key Points

Discussion

Implication

Cite This Study

Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method

Key Points

Discussion

Implication

Cite This Study

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