Faiz Rahman Siddiq, Sofyan Hadinata


The financial statements will become more qualified in the
presentation if the presentation is based on qualitative
elements, among others: easy to understand, reliable,
comparable (comparable), and relevant. The financial
statements are presented to stakeholders, namely:
management, employees, investors (shareholders), creditors,
suppliers, customers, and government. Fraudulent financial
reporting was a deliberate attempt by the company to deceive
and mislead the users of financial statements, especially
investors and creditors, to present and manipulate the material
value of the financial statements. Manipulation gain profit
(earnings manipulation) for the company's desire that the stock
remains attractive to investors. Fraud triangle theory expressed
by Cressey later developed by Wolfe and Hermanson (2009)
with theory. Fraud diamond diamond fraud theory consisted of
four fraud risk factors are pressure, opportunity, rationalization
and capability. Diamond fraud theory can be used in predicting
fraud in proksikan with earnings management.


Fraud, fraud triangle,fraud diamond, financial statement fraud

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