The Impact of Diamond Fraud on Financial Statement Fraud in Manufacturing Companies Sub- Sector Goods Consumption 2022-2023
Abstract
This study aims to determine influence fraud diamond to financial statement fraud. The variables used in the study consist of the dependent variable, namely financial statement fraud, while the independent variables consist of pressure, opportunity, rationalization, and capability. The study focuses on companies in the manufacturing sub- sector. goods consumption listed on the IDX in 2022-2023. The study population consisted of 96 manufacturing companies. sub- sector goods consumption. The research sample consisted of 86 manufacturing companies sub- sector goods consumption, with sampling using the purposive sampling method aimed at obtaining a representative sample with predetermined criteria. The research method used was logistic regression analysis. Based on the research results, pressure has an effect positive to financial statement fraud, opportunity No influential positive to financial statement fraud, rationalization and capability No influential negative to financial statement fraud. Limitations in this research namely the limitations of the research object of manufacturing companies which only focus on sector goods consumption which are listed on the IDX in 2022-2023 as well as the limitations of operational variables that cannot explain the whole in detecting and preventing fraud in financial statement fraud.
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