Behavioral Strategy Analysis Using the Fraud Diamond Theory Approach To Detecting Corporate Fraud in Indonesia

Natalis, Natalis (2022) Behavioral Strategy Analysis Using the Fraud Diamond Theory Approach To Detecting Corporate Fraud in Indonesia. Universitas Internasional Batam.

Preview

Text 3. 2020 April - Turnitin Behavioral Strategy Analysis.pdf Download (2MB) | Preview

Abstract

The purpose of this study is to analyze empirically by using secondary data on the possibility of corporate fraud by using the theory of behavioral strategy with fraud diamond theory approach. This study also included financial distress variables as an intervening variable in analyzing the relationship between fraud diamond theory and corporate fraud. The research model in this study was tested using the ordinary least square (OLS) analysis method. A total of 310 company data were collected which consisted of financial data and other supporting data published by companies listed on the Indonesia Stock Exchange in the range of 2012 to 2017. Fraud diamond has a significant influence on both financial distress and corporate fraud. In this study it was also found that financial distress can be used effectively as an intervening variable in the analysis of the relationship between fraud diamond theory and corporate fraud. This study provides empirical evidence that fraud diamond theory and financial distress can be investigated for its effect on corporate fraud by only using secondary data that is available and freely accessed by the public. This finding can make it easier for interested parties to carry out their own analysis of the possibility of the occurrence of corporate fraud in day to day economic activities. The empirically tested research model in this study, namely the fraud diamond, can provide a comprehensive understanding of practitioners, academics, government agencies and the general public in analyzing the topic of corporate fraud.

Actions (login required)

View Item