Agustina, Heni and Muttaqin, Ninnasi (2019) Accounting Irregularities Level Detection With Diamond Theory Fraud in Food and Beverage Companies Listed on the IDX. Proceedings International Conference on Technopreneurship and Education - ICTE 2018, 1 (1). pp. 305-310. ISSN 978-602-5649-417
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Abstract
This study was aimed to detect the level of accounting irregularities using fraud diamond theory. This study usedaccounting irregularities as the dependent variable. The independent variables in this study were pressure,opportunity, rationalization, and capability. The sample in this study was 10 companies from food and beveragecompanies that listed on the Indonesia Stock Exchange during the period 2010 to 2017 and was conducted bypurposive sampling method. The statistical method used was multiple linear regression, with F-test and t-testhypothesis testing. The results showed that the variables of pressure, opportunity, rationalization, and capabilityinfluence both simultaneously and partially on accounting irregularities.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | accounting irregularities, fraud diamond theory. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics and Business > Program Study of Management |
| Depositing User: | Mr. . Aji |
| Date Deposited: | 16 Jul 2020 02:03 |
| Last Modified: | 16 Jul 2020 02:03 |
| URI: | http://repository.unusa.ac.id/id/eprint/6202 |
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