Melola Discovery

← Melola Discovery

Jurnal

The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis

Accounting Analysis Journal · Vol. 5 No. 3 (2016) · hlm. 173–181

DOI
10.15294/aaj.v5i3.11245
ISSN
2502-6216, 2252-6765
Terbit
2016-08-14
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.

Jaringan kolaborasi para penulis

34 penulis · 72 tautan kepenulisan bersama · 3 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Semarang
  • Islamic University of Indonesia
  • Politeknik Negeri Semarang
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Hasan MukhibadState University of Semarang3
Nurdian SusilowatiState University of Semarang2
Amir MahmudAfiliasi tidak diketahui1
Arizal Latif FiatmokoState University of Semarang1
Puji RahayuIslamic University of Indonesia1
Luki ArsihAfiliasi tidak diketahui1
Dyah Ayu TrihapsariState University of Semarang1
Dhanar Dwika NurcahyoState University of Semarang1
Zakiyatul MuhandisahState University of Semarang1
Siti NurlaeliyahState University of Semarang1
Andik Dwi SaktiState University of Semarang1
Putri Nur RahmawatiState University of Semarang1
Putra RizkiState University of Semarang1
Tuti Dewi RatnaState University of Semarang1
Adhe Eva AndrianaState University of Semarang1
Dian Permana IstiqomahState University of Semarang1
Krisna DewiAfiliasi tidak diketahui1
Muhammad Noor ArdiansahPoliteknik Negeri Semarang1
Afifah NurrahmasariState University of Semarang1
Aan IkhsanantoState University of Semarang1
Kuat Waluyo JatiState University of Semarang1
Richatul JannahState University of Semarang1
Tiara Dwi LestariState University of Semarang1
KusumantoroState University of Semarang1
WidiyantoState University of Semarang1
SulhadiAfiliasi tidak diketahui1
Teguh Hardi RaharjoState University of Semarang1
Ahmad NurkhinState University of Semarang1
Indah Fajarini Sri WahyuningrumState University of Semarang1
Amir MahmudState University of Semarang1
Nurul HayatiState University of Semarang1
Junjung SugiyatState University of Semarang1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis</dc:title>
	<dc:creator>Arfiyadi, Arfiyadi</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-08-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/11245</dc:identifier>
	<dc:identifier>10.15294/aaj.v5i3.11245</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 5 No 3 (2016): August 2016; 173-181</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v5i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/11245/9225</dc:relation>
</oai_dc:dc>