Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia

DOI

10.2991/aebmr.k.200915.077How to use a DOI?

Keywords

financial statement fraud, fraud diamond, nature of the industry, receivable

Abstract

This study aims to determine the factors that affect financial statement fraud. The number of observations is 72 which 18 companies of transportation and infrastructure sectors listed in the Indonesian Stock Exchange during 2015-2018. The methods used in this study are balanced panel data with a random effect model. The result showed is only the nature of the industry affects financial statement fraud. The scientific contribution of this research shows the important role of the high receivables which is an indication that the company’s cash turnover is not good and will reduce the amount of cash for operating activities and cause management to manipulate financial statements.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Driya Sudaryono
AU  - Bambang Soedaryono
PY  - 2020
DA  - 2020/09/15
TI  - Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 343
EP  - 346
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.077
DO  - 10.2991/aebmr.k.200915.077
ID  - Sudaryono2020
ER  -