NALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD DI PERUSAHAAN ASURANSI (STUDI KASUS PERUSAHAAN ASURANSI YANG TERDAFTAR DALAM BEI)

Abstract

The annual financial report is a record of the company's financial information over a certain period of time that can be used to describe the company's performance. This study is descriptive statistics related to data display so that users can easily process it. The components of financial statements used in Indonesia are more sophisticated in their processing. However, many loopholes in financial statements can help management and certain individuals commit fraud in financial statements. Descriptive statistics focus on collecting, organizing, summarizing, and presenting data. The results of this study prove that Financial Stability has a significant influence on Financial Statement Fraud. Financial Target has a significant influence on Financial Statement Fraud. External Pressure has a significant influence on Financial Statement Fraud. Nature of Industry does not affect the Financial Statement Fraud. Rationalization has no effect on Financial Statement Fraud. Financial Stability, Financial Target, External Pressure, Nature of Industry, and Rationalization simultaneously affect financial statement fraud.

Keywords: financial statements, company performance, finance