Rizky Asmarani, WP and Arief, Himmawan DN Mendeteksi Kecurangan Pelaporan Determinan Fraud Diamond Terhadap Financial Statement Fraud. Publikasi Ilmiah.
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Abstract
This study aims to examine the effect of pressure, opportunity, rationalization and capability on financial statement fraud. This research technique uses a quantitative approach. Quantitative data is data in the form of numbers or the numbered (Scoring). The research design used is a causal relationship. The results show that financial stability pressure has no effect on financial statement fraud, the nature of industry opportunity has no effect on financial statement fraud, the ratio of total accruals rationalization has a significant positive effect on financial statement fraud, and changes in board of directors capability have no effect on financial statement fraud.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 10 Nov 2022 06:45 |
| Last Modified: | 10 Nov 2022 06:45 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8953 |
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