Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange

The research aimed to analyse the effect of fraud diamond components on occurrence fraudulent financial statements. which include stability, external pressure, personal need, target, nature industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that suspected affect statement in company. Population this was all statements food beverage companies listed Indonesia stock exchange have been audited published. Samples period 2012-2016 taken through purposive sampling as many ten companies. Data analysis techniques used classical assumption test, hypothesis test (Test R2, Test F T) multiple linear regression test. results indicated need measured by ratio composition owned company (OSHIP) statement. While director no