| dc.description.abstract | This study aimed to analyze the effect of Fraud Diamond and Company Size to
Financial Statement Fraud. Fraud Diamond in this study include pressure,
opportunities, Rationalization and Capabilities. Pressure is proxied by the Financial
Stability, Financial Targets, External Pressure, and Personal Financial Need.
Opportunities proxied by Nature of Industry and ineffective Monitoring.
Rationalization is proxied by the Change of Auditor and rationalization as control
variables. Capability proxied by Capability. The population in this study is a mining
company listed on the Indonesia Stock Exchange in 2012 - 2015. This study using
purposive sampling and obtained a sample of 18 companies. This research using
secondary data in the form of financial statements. Data analysis Using multiple
linear regression method with SPSS statistical tools. The analysis showed that the
Nature Of Industry proven to affect the financial statement fraud, while financial
stability, external pressures, Financial Targets , Personal Financial Need, ineffective
Monitoring, change of auditor, capability and Company size is not proven effect to
financial statement fraud. | en_US |
