Role of forensic accounting in the diamond model relationship to detect the financial statement fraud

Abstract

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.

Keywords: {'name': 'Financial Statement Fraud, Fraud Diamond Model, Forensic Accounting'}

Authors & affiliations

I Wayan Widnyana
Affiliation not supplied

Sapta Rini Widyawati
Affiliation not supplied

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