ANALYSIS THE POSSIBILITY OF FRAUDULENT MISSTATEMENTS USING THE FRAUD DIAMOND THEORY AMONG TRANSPORTATION AND LOGISTICS SECTOR LISTED IN INDONESIA STOCK EXCHANGE DURING 2019-2022

Egalita, Tabita (2023) ANALYSIS THE POSSIBILITY OF FRAUDULENT MISSTATEMENTS USING THE FRAUD DIAMOND THEORY AMONG TRANSPORTATION AND LOGISTICS SECTOR LISTED IN INDONESIA STOCK EXCHANGE DURING 2019-2022. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

This research aims to empirically prove the effect of fraud diamond proxied by external pressure, ineffective monitoring, auditor change, and director change on financial statement fraud in transportation and logistics companies listed on the Indonesia Stock Exchange in the period 2019 – 2022. This research uses the secondary data, namely annual reports in 2019 – 2022. In this study, financial statement fraud is measured using the Beneish M-Score. This study used logistic regression analysis by examining fifty-nine companies using purposive sampling. The results of this study indicate that external pressure has a significant positive effect on fraudulent misstatements, ineffective monitoring has a significant positive effect on fraudulent misstatements, auditor change has no effect on fraudulent misstatements, and director change has no effect on fraudulent misstatements.

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