Determinants of Diamond Fraud in Detecting Financial Statement Fraud and Company Value in The Manufacturing Industry Listed on The Indonesia Stock Exchange 2017 – 2021
Abstract
Destination study this is for analyze the determinant of diamond fraud using the F-Score Model in detect fraud report finance . Variable Dependent ( bound ) that is score company s ampel study are 13 companies industry manufactures listed on the Indonesian stock exchange during 2017 – 2021. types study quantitative Method data analysis using regression with panel data. Research results shows : 1) Financial Stability variable has an effect significant against financial statement fraud. 2) Financial target variables have an effect significant against financial statement fraud. 3) External Pressure variable not have influence significant against financial statement fraud. 4) Variable Nature Of Industry is influential significant against financial statement fraud. 5) Variable rationalization has an effect significant against financial statement fraud. 6) capability variable is not have influence significant against financial statement fraud. 7) Firm Value variable is not have influence significant against financial statement fraud.
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