Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers

The aim of this research is to examine the impact fraud diamonds on identification fraudulent financial statements. Fraud diamonds, a framework used detect statements, considers various factors such as pressure (measured by ROA), opportunity Ineffective monitoring (IND)), rationalization auditor turnover (AUDCHANGE)), and capability change directors (DIRCHANGE)). sample comprised 9 companies selected through purposive sampling. Logistic regression analysis was employed analytical method, with serving independent variables, assessed binary variable values 0 1. findings indicate that significantly influences detection Specifically, higher ROA correspond lower likelihood Opportunity also has an increase in ineffective levels leads rate statement fraud. On other hand, does not affect suggesting play role detection. Similarly, capability, represented replacement board directors, statements companies.