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The Diamond Fraud Theory for Property and Real Estate to Detect Financial Report Fraud

Management Analysis Journal · Vol. 12 No. 2 (2023) · hlm. 144–156

DOI
10.15294/maj.v12i2.67211
ISSN
2502-1451, 2252-6552
Terbit
2023-06-01
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study is to examine the role that fraud diamond components play in identifying financial statement fraud in businesses in the real estate and property sectors. Purposive sampling was employed to choose the sample, and a total of 55 firms were included in the sample. Using the STATA tool, panel data regression was used for the analysis. Financial target, represented by ROA, external pressure, represented by Debt to Equity Ratio, external pressure, represented by Debt to Total Asset Ratio, nature of the industry, represented by Receivable, ineffective monitoring, represented by the number of board directors, ineffective monitoring, represented by Related Parties Receivable, rationalization, represented by Accrual to Total Asset Ratio, represented by Auditor Replacement. Capability are the independent variables in this study. Financial statement fraud is the dependent variable, while earning management is the proxy. The outcome demonstrated that the nature of the industry and rationalization had an impact on financial statement fraud.

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/maj/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Diamond Fraud Theory for Property and Real Estate to Detect Financial Report Fraud</dc:title>
	<dc:creator>Wicaksari, Erisa Aprilia</dc:creator>
	<dc:creator>Widia, Syam</dc:creator>
	<dc:creator>Putri, Vini Wiratno</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to examine the role that fraud diamond components play in identifying financial statement fraud in businesses in the real estate and property sectors. Purposive sampling was employed to choose the sample, and a total of 55 firms were included in the sample. Using the STATA tool, panel data regression was used for the analysis. Financial target, represented by ROA, external pressure, represented by Debt to Equity Ratio, external pressure, represented by Debt to Total Asset Ratio, nature of the industry, represented by Receivable, ineffective monitoring, represented by the number of board directors, ineffective monitoring, represented by Related Parties Receivable, rationalization, represented by Accrual to Total Asset Ratio, represented by Auditor Replacement. Capability are the independent variables in this study. Financial statement fraud is the dependent variable, while earning management is the proxy. The outcome demonstrated that the nature of the industry and rationalization had an impact on financial statement fraud.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-06-01</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/maj/article/view/67211</dc:identifier>
	<dc:identifier>10.15294/maj.v12i2.67211</dc:identifier>
	<dc:source xml:lang="en-US">Management Analysis Journal; Vol 12 No 2 (2023): Management Analysis Journal; 144-156</dc:source>
	<dc:source>2502-1451</dc:source>
	<dc:source>2252-6552</dc:source>
	<dc:source>10.15294/maj.v12i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/maj/article/view/67211/24410</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Management Analysis Journal</dc:rights>
</oai_dc:dc>