Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia
Driya Sudaryono, Bambang Soedaryono
Available Online 15 September 2020.
- https://doi.org/10.2991/aebmr.k.200915.077How to use a DOI?
- financial statement fraud, fraud diamond, nature of the industry, receivable
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 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 - https://doi.org/10.2991/aebmr.k.200915.077 ID - Sudaryono2020 ER -