FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

Autor:	Susan Andriana, Zulham Al Farizi, Tashadi Tarmizi
Rok vydání:	2020
Předmět:	Corruption business.industry media_common.quotation_subject Accounting Rationalization (economics) Affect (psychology) Atomic and Molecular Physics and Optics External pressure Empirical research Political system Electrical and Electronic Engineering business Financial statement media_common
Zdroj:	BALANCE : JURNAL AKUNTANSI DAN BISNIS. 5:71
ISSN:	2613-8956 2548-7523
DOI:	10.32502/jab.v5i1.2460
Popis:	This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::76af2d2e556058e82496fece8db80f11 https://doi.org/10.32502/jab.v5i1.2460 Zobrazit plný text záznamu