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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) · pp. 144–156

DOI
10.15294/maj.v12i2.67211
ISSN
2502-1451, 2252-6552
Published
2023-06-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 110 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
kris Brantas AbiprayuAffiliation unknown5
Siti RidloahAffiliation unknown4
Andhi WijayantoAffiliation unknown3
Vitradesie NoekentAffiliation unknown3
Sri WartiniAffiliation unknown2
Rini Setyo WitiastutiAffiliation unknown2
Dwi CahyaningdyahAffiliation unknown2
Muthiia FaatinAffiliation unknown1
R.R. Endang SutrasmawatiAffiliation unknown1
Alan Ragil MaulanaAffiliation unknown1
Ervina Dwi SeptianiAffiliation unknown1
Dwi Puji AstutiAffiliation unknown1
Kardiyem KardiyemAffiliation unknown1
Wulan Suci RachmadaniAffiliation unknown1
Angga Pandu WijayaAffiliation unknown1
Dorojatun PrihandonoAffiliation unknown1
Irnin Miladdyan AiryqAffiliation unknown1
Anindya ArdiansariAffiliation unknown1
Farid AhmadiAffiliation unknown1
Nurul FibriantiAffiliation unknown1
Baidhowi BaidhowiAffiliation unknown1
Lesa ParantiAffiliation unknown1
Alifa Rizqia RachmawatiAffiliation unknown1
Frisca Egidia AviptasariAffiliation unknown1
Iqbal RassaldiAffiliation unknown1
Made Virma PermanaAffiliation unknown1
Altista Pradita PrismantiAffiliation unknown1
Hanina HumairaAffiliation unknown1
Fryza Naufal LaksmanaAffiliation unknown1
Nabila Rifa HanifahAffiliation unknown1
Lutfi Adi PratamaAffiliation unknown1
Iwan SunardiAffiliation unknown1
Wilia Desi WulandariAffiliation unknown1
Ketut SudarmaAffiliation unknown1
Noveliana Violla AtmariAffiliation unknown1
Widya PranantaAffiliation unknown1
Tengku Wildan LuthfiAffiliation 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/maj/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (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>
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