FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD

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.