The Impact Of Diamond Fraud On Financial Statement Fraud In Property And Real Estate Companies Listed On The Indonesian Stock Exchange For The 2021-2024 Period
Keywords:
Fraud Diamond, Financial Statement Fraud, Financial Target, Nature Of Industry, Effective Monitoring, Change Of Auditor, Change In DirectorAbstract
This study aims to analyze the impact of Diamond Fraud on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The variables used in this study include Financial Target (pressure), Nature of Industry (opportunity), Effective Monitoring (rationalization), Change of Auditor, and Change in Director (capability). The research applies a quantitative approach using panel data regression analysis with a purposive sampling technique. The sample consists of 19 companies with a total of 76 annual observations, and the data were processed using EViews 12 software. The results show that Financial Target does not have a significant effect on Financial Statement Fraud in property and real estate companies listed on the IDX during the 2021–2024 period, with a probability value of 0.9876 > 0.05. Nature of Industry has a significant effect on Financial Statement Fraud, with a probability value of 0.0007 < 0.05. Meanwhile, Effective Monitoring, Change of Auditor, and Change in Director have no significant effects, with probability values of 0.1552, 0.5629, and 0.6091 respectively, which are greater than 0.05.
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