FRAUD DIAMOND DAN KECURANGAN PELAPORAN KEUANGAN PADA SAAT SEBELUM DAN SAAT COVID-19 DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

The phenomenon that is currently happening covid-19, in this research the researcher wanted to know before and during covid-19 whether there was fraud financial reporting by using diamonds detect fraud. sample used a manufacturing company with period of 2018 - 2020.This study uses independent variable external pressure for DAR proxy, target ROA nature industry Inventory change auditor director. Good corporate governance also as moderating variable. data processing SPSS version 20.0. results indicate has an influence on fraudulent either or when variables.