| dc.contributor.author | PUTRA, WAHYU MANUHARA | |
| dc.date.accessioned | 2019-05-28T04:33:30Z | |
| dc.date.available | 2019-05-28T04:33:30Z | |
| dc.date.issued | 2019-04-09 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/26662 | |
| dc.description.abstract | The purpose of this study is to predict the model of financial fraud by analyzing various factors that influence the tendency of fraudulent financial statements using the diamond fraud model.
This model of financial fraud research also includes moderation in the form of company characteristics that consist of corporate governance and corporate culture.
The variables in predicting financial fraud used the diamond fraud model that are Pressure, Opportunity, Rationalization and Capability.
The test results showed that only corporate governance variable that influenced the relationship between opportunity and fraudulent financial statements, while other tests could not influence financial fraud | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Muhammadiyah Yogyakarta | en_US |
| dc.subject | Financial Statement Fraud, Diamond Fraud | en_US |
| dc.title | PREDICTION ANALYSIS ON THE MODEL OF FINANCIAL FRAUD | en_US |
| dc.type | Book chapter | en_US |
