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Diamond Fraud Detection in Property and Real Estate Companies

Author

Listed:
  • Cahyani, Nadhifa Risma

    (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)

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.

Suggested Citation

  • Cahyani, Nadhifa Risma & Aisyaturrahmi, Aisyaturrahmi, 2024. "Diamond Fraud Detection in Property and Real Estate Companies," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(3), pages 331-341, July.
    • Handle: RePEc:ris:jbmaha:0005
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    More about this item

    Keywords

    Fraud; property and real estate; financial target; ineffective monitoring; change in auditor; change in director;
    All these keywords.

    JEL classification:

    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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