Diamond Fraud Detection in Property and Real Estate Companies

Nadhifa Risma Cahyani () and Aisyaturrahmi Aisyaturrahmi ()
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Nadhifa Risma Cahyani: Accounting Studies Program, Faculty of Economics and Business, State University of Surabaya
Aisyaturrahmi Aisyaturrahmi: Accounting Studies Program, Faculty of Economics and Business, State University of Surabaya

Jurnal Bisnis Mahasiswa, 2024, vol. 4, issue 3, 331-341

Abstract: The aim of this research is to detect fraud in property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sample in this study used a purposive sampling method and obtained 24 property and real estate companies on the main board. The data collection method used is the library study and documentation method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and model feasibility testing. The results of this research show that financial targets and changes in directors influence the occurrence of fraud in financial reports. Changing auditors and ineffective monitoring do not influence the occurrence of fraud in financial statements.

Keywords: Fraud; property and real estate; financial target; ineffective monitoring; change in auditor; change in director (search for similar items in EconPapers)
JEL-codes: C83 G32 K22 M42 (search for similar items in EconPapers)
Date: 2024
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