Abstract

This research aims to explain the influence of fraud diamonds, audit committees and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period. This research uses 144 companies as samples which have been selected using purposive sampling techniques. The data used is secondary data obtained from financial reports. The data obtained was processed using logistic regression analysis techniques with the help of the EViews 10 software application. The results of this research show that fraud diamonds have no effect on financial report fraud, while audit committees have a negative effect and leverage has a positive effect on the practice of financial report fraud in Indonesia. The results of this research indicate that an optimal audit committee will minimize the occurrence of fraud in the company's financial reports.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.