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The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis

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

DOI
10.15294/aaj.v5i3.11245
ISSN
2502-6216, 2252-6765
Published
2016-08-14
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 54 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown3
Muhammad KhafidAffiliation unknown2
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Ristina SitioAffiliation unknown1
Hudzaifah Ibnu Aimar TamirAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAffiliation unknown1
Luki ArsihAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Dhanar Dwika NurcahyoAffiliation unknown1
Feby Intan TrinandaAffiliation unknown1
Zakiyatul MuhandisahAffiliation unknown1
Siti NurlaeliyahAffiliation unknown1
Andik Dwi SaktiAffiliation unknown1
Putri Nur RahmawatiAffiliation unknown1
Putra RizkiAffiliation unknown1
Tuti Dewi RatnaAffiliation unknown1
Adhe Eva AndrianaAffiliation unknown1
Dian Permana IstiqomahAffiliation unknown1
Krisna DewiAffiliation unknown1
Muhammad Noor ArdiansahAffiliation unknown1
Afifah NurrahmasariAffiliation unknown1
Niswah BarorohAffiliation unknown1
F. R.W. RizkianaAffiliation unknown1
R. SetiyaningrumAffiliation unknown1
Aan IkhsanantoAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Richatul JannahAffiliation unknown1
Tiara Dwi LestariAffiliation unknown1
WidiyantoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<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>
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