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