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The Influence of Fraud Diamond, Financial Leverage, and Financial Stability on Financial Statement Fraud


Pengaruh Fraud Diamond, Fiancial Leverage, dan Financial Stability terhadap Kecurangan Laporan Keuangan

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DOI:

https://doi.org/10.21070/ups.4603

Keywords:

Fraud Diamond, Financial Leverage, Financial Stability, Financial Statement Fraud

Abstract

This research aims to analyze the influence of fraud diamonds, financial leverage, and financial stability on fraudulent financial statements. This research uses quantitative methods with company annual financial report data which has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen to be the research object in this study are manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of fraud diamond have a significant effect on fraudulent financial reports, financial leverage has a significant effect on fraudulent financial reports, and financial stability has no effect on fraudulent financial reports. It can be concluded as follows.

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