USING DIAMOND FRAUD ANALYSIS, DETERMINING FINANCIAL INFORMATION DISHONESTY'S IMPACTS

Abstract

The purpose of this research is to determine and analyses the impact of financial statement fraud on financial stability, board of commissioners, change of public accounting firm, and partial change of board of directors. This study's population consists of non-financial state-owned enterprises registered on the Indonesia Stock Exchange between 2016 and 2020, totaling up to 16 companies. The sample was chosen using the Purposive sampling approach, with sample collection scheduled depending on the desired sample qualification. Descriptive Analysis, Multiple Linear Analysis, and the Classical Assumption Test are the data analysis methodologies employed, with data processing carried out using the spss 25 program. Partial Results of Ineffective Monitoring proxied by the Board of Independent Commissioners, Rationalization Proxied by Change of  Public Accounting Firm and Cappability Proxy by Change of Board of Directors had No Effect and were Not Significant on Financial Statement Fraud, whereas for Partial Results of Financial Stability Proxied by  Achange  proven to have a positive and significant effect on financial statement fraud.