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Fraudulent financial statements often occur in several companies, however, efforts to detect the beginning of fraud have not been fully implemented. The purpose of this study is to determine the role of forensic accounting in the diamond model relationship to detect financial statement fraud. This research employs pressure, opportunity, rationalization, and capability in the perspective of fraud diamond, and technology audit as forensic accounting indicators. Samples used in this study are 42 bank companies listed on Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample is determined by using the purposive sampling method. Analysis of data is carried out using the MRA-SPSS program. The result showed that Pressure and Rationalization affect financial statement fraud. Forensic accounting is a moderating variable between pressure and financial statement fraud, rationalization, and financial statement fraud.

The issue of people with disabilities or people who have different abilities is now known as "diffable" (differently-abled people) or now known as "disability" is a problem that on a practical level rarely gets the attention from the government, companies and community. In fact, the international community really appreciates and respects the protection of the human rights of persons with disabilities. This can be seen in the Convention on the Rights of Persons with Disabilities which is an international agreement on the protection of the rights of persons with disabilities. This international agreement was adopted on 13 December 2006 at the United Nations Headquarters in New York and opened for signature on 30 March 2007. Indonesia itself has signed the Convention on the Rights of Persons with Disabilities on 30 March 2007 and ratified on 30 November 2011. The implication is that the state is obliged to guarantee the fulfillment of the right of people with disabilities to find work. The rights for persons with disabilities do not only end there but also include the right to have a work area that is friendly to persons with disabilities. To fulfill these rights, companies are expected to implement corporate social responsibility policies. Corporate social responsibility is a business commitment to act ethically, operate legally and contribute to economic development along with improving the quality of life of its workforce. In this study, it will be discussed how the formulation of corporate social responsibility in the laws and regulations in Indonesia and how to fulfill facilities for disabled workers within the framework of corporate social responsibility policies.

Fraudulent financial statements often occur in several companies, however, efforts to detect the beginning of fraud have not been fully implemented. The purpose of this study is to determine the role of forensic accounting in the diamond model relationship to detect financial statement fraud. This research employs pressure, opportunity, rationalization, and capability in the perspective of fraud diamond, and technology audit as forensic accounting indicators. Samples used in this study are 42 bank companies listed on Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample is determined by using the purposive sampling method. Analysis of data is carried out using the MRA-SPSS program. The result showed that Pressure and Rationalization affect financial statement fraud. Forensic accounting is a moderating variable between pressure and financial statement fraud, rationalization, and financial statement fraud.

The issue of people with disabilities or people who have different abilities is now known as "diffable" (differently-abled people) or now known as "disability" is a problem that on a practical level rarely gets the attention from the government, companies and community. In fact, the international community really appreciates and respects the protection of the human rights of persons with disabilities. This can be seen in the Convention on the Rights of Persons with Disabilities which is an international agreement on the protection of the rights of persons with disabilities. This international agreement was adopted on 13 December 2006 at the United Nations Headquarters in New York and opened for signature on 30 March 2007. Indonesia itself has signed the Convention on the Rights of Persons with Disabilities on 30 March 2007 and ratified on 30 November 2011. The implication is that the state is obliged to guarantee the fulfillment of the right of people with disabilities to find work. The rights for persons with disabilities do not only end there but also include the right to have a work area that is friendly to persons with disabilities. To fulfill these rights, companies are expected to implement corporate social responsibility policies. Corporate social responsibility is a business commitment to act ethically, operate legally and contribute to economic development along with improving the quality of life of its workforce. In this study, it will be discussed how the formulation of corporate social responsibility in the laws and regulations in Indonesia and how to fulfill facilities for disabled workers within the framework of corporate social responsibility policies.