EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE
نویسندگان
چکیده
The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs be watched out for during this is hiding or manipulating company statements improve investors’ interest in investing on the pandemic. Before pandemic, statement fraud cases had often occurred Indonesia, such as of auditor failure, revising statements, false claims get rewards. study aims determine relationship between stability, external pressure, targets, ineffective monitoring, change auditors, and directors fraud. sample research pharmaceutical listed Indonesia Stock Exchange period 2018–2021.This uses secondary data sources originating from company’s statements. results stated that target, auditor, director no effect onfinancial External pressure a positive fraud, while monitoring negative fraud.
 Keywords: diamond, pharmacy.
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ژورنال
عنوان ژورنال: Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
سال: 2022
ISSN: ['2686-5505', '2686-4479']
DOI: https://doi.org/10.37715/jaef.v4i1.2754