Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014

• Main Authors: Manurung, Daniel T. H., Hardika, Andhika Ligar
• Format: Conference or Workshop Item
• Language: English
• Published: 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/17583/1/279-ICAS2015%20279-286.pdf; http://repo.uum.edu.my/17583/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/127-analysis-of-factors-that-influence-financial-statement-fraud-in-the-perspective-fraud-diamond-empirical-study-on-banking-companies-listed-on-the-indonesia-stock-exchange-year-2012-to-2014
• Institution: Universiti Utara Malaysia

This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe and Hermanson (2004). Proxy variables of this re...