DETEKSI FRAUDULENT FINANCIAL STATEMENT DENGAN DIAMOND THEORY
Abstract
This study aims to analyze the detection of fraudulent financial statements with diamond theory, which is chopped using financial stability, external pressure, financial targets, personal financial need, supervisory effectiveness, external auditor quality, board changes. The sample in this study is a banking company listed on the Indonesia Stock Exchange 2013-2016. Testing on this hypothesis is done by multiple regression analysis using SPSS 16.
The results show financial stability, external pressure, financial targets, personal financial need, supervisory effectiveness, and board changes have no effect on fraudulent financial statements. While the quality of external auditors show the results affect the fraudulent financial statement.