FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY

This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory. This study tested six independent variables; financial stability, external pressure, financial targets, effective monitoring, rationalization, and...

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Bibliographic Details
Main Authors: Rizqi Ayu Mentari, Sopian
Format: Article
Language:English
Published: Widya Mandala Surabaya Catholic University,Faculty of Business 2022-12-01
Series:Research in Management and Accounting
Subjects:
Online Access:http://jurnal.wima.ac.id/index.php/RIMA/article/view/4005