THE EFFECT OF FRAUD DIAMOND IN DETECTING FRAUD
Keywords:
Influence, Fraud, Diamond Fraud
Abstract
This study aims to determine the effect of diamond fraud in detecting fraud. This study used qualitative research methods. The type of data source in this study is secondary data with library research techniques. Research is developed first to explain the development of the Diamond Fraud and its implementation. Next, the researcher will analyze the Fraud Diamond Theory by contextualizing it with financial statements. The presentation of writing is done systematically and correlatively. Based on the results of the study, it can be concluded that based on the theory of silent fraud, people who will commit fraud must have the ability to recognize open doors as opportunities and take advantage of them. Meanwhile, various factors can influence a person's decision to commit fraud, namely incentives, opportunity, capability and rationalization. Discussions related to the fraud diamond theory can add value to the discipline of fraud detection/prevention.
References
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Digdowiseiso, K., & Sugiyanto, E. (2021). How Effective is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?. Economics & Sociology, 14(1), 263-274.
Digdowiseiso, K., & Zainul, D. (2020). Fiscal Decentralization in District of Karawang, Indonesia. International Journal of Scientific & Technology Research, 9(2).
Digdowiseiso, K., Setiawan, H. D., Sugiyanto, E., & Suharyono, S. (2020). Does leadership matter in managing the village-owned enterprise?. Opción: Revista de Ciencias Humanas y Sociales, (93), 115-135.
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Minang, H. P., Digdowiseiso, K., & Sugiyanto, E. (2021). Pelaksanaan Kebijakan Alokasi Dana Desa Dalam Memperdayakan Masyarakat Desa: Studi Kasus Desa Caturtunggal, Kecamatan Depok, Kabupaten Sleman. Ilmu dan Budaya, 42(73).
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Rozandi, M., & Digdowiseiso, K. (2021). Implementasi Penggunaan Dana Desa Terhadap Pembangunan (Studi Kasus Desa Sengkubang Kecamatan Mempawah Hilir Provinsi Kalimatan Barat). Jurnal Sosial dan Humaniora, 6(1), 47-62.
Ruankaew, T. (2016). Beyond the fraud diamond. International Journal of Business Management and Economic Research (IJBMER), 7(1), 474-476.
Rustiarini, N. W., Sutrisno, T., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement.
Sorunke, O. A. (2016). Personal ethics and fraudster motivation: The missing link in fraud triangle and fraud diamond theories. International Journal of Academic Research in Business and Social Sciences, 6(2), 159-165.
Sugiyanto, E. (2016). Analisis komitmen organisasi, iklim organisasi dan kepuasan kerja pegawai di Sekretariat Jenderal Kementerian Agama RI. Populis, 1(1), 19-34.
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Sugiyanto, E., & Sitohang, C. A. (2017). Optimalisasi fungsi ruang terbuka hijau sebagai ruang publik di taman Ayodia Kota Jakarta Selatan. Jurnal Sosial dan Humaniora, 2(3), 205-218.
Sugiyanto, E., Digdowiseiso, K., Waluyo, T., & Setiawan, H. D. (2018). The Effects of Specific Allocation Fund (DAK) on Local Economic Development: A Mixed Method Analysis on Central Java Province, Indonesia. Journal of Applied Economic Sciences, 13(8 (62)), 1-9.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Suharyono, S., & Digdowiseiso, K. (2021). Education and gender wage gap: Evidence from Indonesia. Accounting, 7(1), 33-40.
Suharyono, S., & Digdowiseiso, K. (2021). The Effects of Environmental Quality on Indonesia’s Inbound Tourism. International Journal of Energy Economics and Policy, 11(1), 9.
Taufik, A., Sugiyanto, E., & Digdowiseiso, K. (2021). Analisis Kesehatan Keuangan Daerah Kabupaten/Kota Se Provinsi Banten Tahun Anggaran 2016-2019. Ilmu dan Budaya, 42(73).
Waluyo, T. (2020). Analisis Finansial Aplikasi Dosis Dan Jenis Pupuk Organik Cair Terhadap Produksi Tanaman Tomat (Lycopersicum esculentum Mill). Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Analisis Pendapatan Dan Nilai Tambah Pengolahan Wine Salak Di Desa Sibetan, Karangasem, Bali. Ilmu dan Budaya, 41(71).
Waluyo, T. (2020). Optimasi Pengkomposan Limbah Sayuran Pasar Minggu Sebagai Sumber Pupuk Organik. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pemanfaatan Hormon Tumbuh Organik Untuk Meningkatkan Prduktivitas Singkong Hasil Eksplorasi Seleksi Bibit Unggul. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pengaruh Citra Perusahaan Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Untuk Membangun Minat Berkunjung Kembali: Studi Pada Hotel X Kota Pekalongan. Ilmu dan Budaya, 41(71).
Waluyo, T. (2021). Margin Analysis and Marketing Efficiency of Dendrobium Orchid Plant. Psychology and Education Journal, 58(1), 194-209.
Waluyo, T. (2021). Penerapan Fungsi Manajemen dan Analisis Finansial Budidaya Bawang Putih (Studi Kasus Petani Bawang Putih di Desa Cipendawa, Pacet, CianjurJawa Barat). Ilmu dan Budaya, 41(72).
Waluyo, T., Digdowiseiso, K., & Sugiyanto, E. (2019). The Costs of Reduction Emission from Deforestation and Forest Degradation. Concepts and Issues. Journal of Environmental Management & Tourism, 10(1 (33)), 636-72.
Winarno, W., & Widiastuti, S. W. (2015). Pengaruh modal manusia dan pembelajaran organisasi terhadap kinerja yang dimediasi oleh kompetensi organisasi. Buletin Ekonomi, 14(1), 97-108.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894.
Digdowiseiso, K. (2020). The Development of Higher Education in Indonesia. International Journal of Scientific & Technology Research, 9(2).
Digdowiseiso, K., & Sugiyanto, E. (2018). Causality on the Growth-Governance-Fiscal Decentralization Nexus: An Analysis of Time Series in Indonesia. Journal of Applied Economic Sciences, 13(7 (61)).
Digdowiseiso, K., & Sugiyanto, E. (2021). How Effective is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?. Economics & Sociology, 14(1), 263-274.
Digdowiseiso, K., & Zainul, D. (2020). Fiscal Decentralization in District of Karawang, Indonesia. International Journal of Scientific & Technology Research, 9(2).
Digdowiseiso, K., Setiawan, H. D., Sugiyanto, E., & Suharyono, S. (2020). Does leadership matter in managing the village-owned enterprise?. Opción: Revista de Ciencias Humanas y Sociales, (93), 115-135.
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Business Licensing and the Indonesia’s Master Plan 2011–2025. International Journal of Scientific & Technology Research, 9(01).
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Fiscal Decentralisation and Inequality in Indonesia. Экономика региона. 2020. Том. 16, выпуск 3, 16(3), 989-1002.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1, 38-45.
Mansor, R. A. N. (2015). Forensic accounting and fraud risk factors: the influence of fraud diamond theory. The American Journal of Innovative Research and Applied Sciences, 7(28), 186-192.
Minang, H. P., Digdowiseiso, K., & Sugiyanto, E. (2021). Pelaksanaan Kebijakan Alokasi Dana Desa Dalam Memperdayakan Masyarakat Desa: Studi Kasus Desa Caturtunggal, Kecamatan Depok, Kabupaten Sleman. Ilmu dan Budaya, 42(73).
Omar, N. B., & Din, H. F. M. (2010, December). Fraud diamond risk indicator: An assessment of its importance and usage. In 2010 International Conference on Science and Social Research (CSSR 2010) (pp. 607-612). IEEE.
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan laporan keuangan dalam perspektif fraud diamond theory: Studi empiris pada perusahaan sub sektor transportasi di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89-102.
Ristianingsih, I. (2018). Telaah konsep fraud diamond theory dalam mendeteksi perilaku fraud di perguruan tinggi. UNEJ e-Proceeding, 128-139.
Rozandi, M., & Digdowiseiso, K. (2021). Implementasi Penggunaan Dana Desa Terhadap Pembangunan (Studi Kasus Desa Sengkubang Kecamatan Mempawah Hilir Provinsi Kalimatan Barat). Jurnal Sosial dan Humaniora, 6(1), 47-62.
Ruankaew, T. (2016). Beyond the fraud diamond. International Journal of Business Management and Economic Research (IJBMER), 7(1), 474-476.
Rustiarini, N. W., Sutrisno, T., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement.
Sorunke, O. A. (2016). Personal ethics and fraudster motivation: The missing link in fraud triangle and fraud diamond theories. International Journal of Academic Research in Business and Social Sciences, 6(2), 159-165.
Sugiyanto, E. (2016). Analisis komitmen organisasi, iklim organisasi dan kepuasan kerja pegawai di Sekretariat Jenderal Kementerian Agama RI. Populis, 1(1), 19-34.
Sugiyanto, E., & Digdowiseiso, K. (2017). Revisiting the Aid-Growth Nexus: New Evidence on 56 Least Developed Countries. J. Advanced Res. L. & Econ., 8, 1950.
Sugiyanto, E., & Digdowiseiso, K. (2019). Do incidence and duration of child labour matter on schooling in Indonesia?. International Journal of Education Economics and Development, 10(1), 22-35.
Sugiyanto, E., & Sitohang, C. A. (2017). Optimalisasi fungsi ruang terbuka hijau sebagai ruang publik di taman Ayodia Kota Jakarta Selatan. Jurnal Sosial dan Humaniora, 2(3), 205-218.
Sugiyanto, E., Digdowiseiso, K., Waluyo, T., & Setiawan, H. D. (2018). The Effects of Specific Allocation Fund (DAK) on Local Economic Development: A Mixed Method Analysis on Central Java Province, Indonesia. Journal of Applied Economic Sciences, 13(8 (62)), 1-9.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Suharyono, S., & Digdowiseiso, K. (2021). Education and gender wage gap: Evidence from Indonesia. Accounting, 7(1), 33-40.
Suharyono, S., & Digdowiseiso, K. (2021). The Effects of Environmental Quality on Indonesia’s Inbound Tourism. International Journal of Energy Economics and Policy, 11(1), 9.
Taufik, A., Sugiyanto, E., & Digdowiseiso, K. (2021). Analisis Kesehatan Keuangan Daerah Kabupaten/Kota Se Provinsi Banten Tahun Anggaran 2016-2019. Ilmu dan Budaya, 42(73).
Waluyo, T. (2020). Analisis Finansial Aplikasi Dosis Dan Jenis Pupuk Organik Cair Terhadap Produksi Tanaman Tomat (Lycopersicum esculentum Mill). Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Analisis Pendapatan Dan Nilai Tambah Pengolahan Wine Salak Di Desa Sibetan, Karangasem, Bali. Ilmu dan Budaya, 41(71).
Waluyo, T. (2020). Optimasi Pengkomposan Limbah Sayuran Pasar Minggu Sebagai Sumber Pupuk Organik. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pemanfaatan Hormon Tumbuh Organik Untuk Meningkatkan Prduktivitas Singkong Hasil Eksplorasi Seleksi Bibit Unggul. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pengaruh Citra Perusahaan Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Untuk Membangun Minat Berkunjung Kembali: Studi Pada Hotel X Kota Pekalongan. Ilmu dan Budaya, 41(71).
Waluyo, T. (2021). Margin Analysis and Marketing Efficiency of Dendrobium Orchid Plant. Psychology and Education Journal, 58(1), 194-209.
Waluyo, T. (2021). Penerapan Fungsi Manajemen dan Analisis Finansial Budidaya Bawang Putih (Studi Kasus Petani Bawang Putih di Desa Cipendawa, Pacet, CianjurJawa Barat). Ilmu dan Budaya, 41(72).
Waluyo, T., Digdowiseiso, K., & Sugiyanto, E. (2019). The Costs of Reduction Emission from Deforestation and Forest Degradation. Concepts and Issues. Journal of Environmental Management & Tourism, 10(1 (33)), 636-72.
Winarno, W., & Widiastuti, S. W. (2015). Pengaruh modal manusia dan pembelajaran organisasi terhadap kinerja yang dimediasi oleh kompetensi organisasi. Buletin Ekonomi, 14(1), 97-108.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894.
Published
2021-12-19
How to Cite
Julia, J., Novel, P., & Zaenab, W. (2021). THE EFFECT OF FRAUD DIAMOND IN DETECTING FRAUD. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 2900-2911. https://doi.org/10.31955/mea.v5i3.1772
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Articles
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