Analisis Fraud dengan Metode Fraud Diamond Theory Guna Mengidentifikasi Financial Report Fraud

Authors

  • Jayanti Nur Puspitasari Universitas Muhammadiyah 1 Gresik
  • Syaiful Syaiful Universitas Muhammadiyah 1 Gresik

DOI:

https://doi.org/10.61132/jeap.v3i4.2581

Keywords:

Financial Report Fraud, Fraud Diamond Theory, Mining Companies, Multiple Linear Regression, Purposive Sampling

Abstract

This study aims to analyze the effect of fraud factors in the Fraud Diamond Theory on financial report fraud in mining companies. The sample was taken from the 2019-2021 period using a purposive sampling method. This research employed a quantitative approach and multiple linear regression analysis processed using SPSS. The independent variables consisted of external pressure, ineffective monitoring, change of auditors, and capability, while the dependent variable was financial report fraud measured using the F-Score model. From a population of 63 mining companies listed on the Indonesia Stock Exchange, 21 companies were selected as research samples. The results indicate that external pressure has a significant effect on financial report fraud. Meanwhile, ineffective monitoring, change of auditors, and capability do not significantly affect financial report fraud. Simultaneously, all independent variables influence financial report fraud. These findings suggest that external pressure is an important factor to consider in detecting potential financial reporting fraud within mining companies.

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Published

2026-11-04

How to Cite

Jayanti Nur Puspitasari, & Syaiful Syaiful. (2026). Analisis Fraud dengan Metode Fraud Diamond Theory Guna Mengidentifikasi Financial Report Fraud. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 3(4), 01–16. https://doi.org/10.61132/jeap.v3i4.2581

Issue

Vol. 3 No. 4 (2026): November : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

Section

Articles

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