Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies

Business people must provide accurate and relevant information be free from fraud that will mislead other parties. To appropriate for users of financial statements, the preparation these statements prepared as well possible according to data based on applicable accounting rules. This study aims analyze effect stability, external pressure, industry nature, rationalization, capability statement fraud. uses secondary data. The design used in this research is causal research. population was conducted all manufacturing companies went public were active Indonesia Stock Exchange (IDX) during 2015-2019 period. sampling technique purposive method. According criteria, a total sample 63 obtained observations study. results prove stability rationalization affect Meanwhile, nature industry, do not fraudulent statements.