The Effect of Fraud Diamond on Financial Performance with the Audit Committee as a Moderation Variable

Authors : Alexius Julio Brian Elean; Muhyarsyah

Volume/Issue : Volume 8 - 2023, Issue 9 - September

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This study aims to empirically prove the results of the analysis of the effect of diamond fraud on financial performance with the audit committee as a moderation variable in transportation companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. This research is research in nature with explanations that show cause and effect between research variables. The population in this study is all transportation companies listed on the Indonesia Stock Exchange( IDX) in 2016- 2020 totaling 46 companies. The determination of the number of samples was carried out by purposive sampling technique and was determined as many as 32 companies. Information is processed using Eviews version 8. 0, quantitative using panel information regression analysis techniques. The results of this study show that diamond fraud measured with Pressure( ACHANGE, ROA, and DAR), and opportunity( REC) does not have a significant effect on financial performance. While opportunity( BDOUT), rationalization has a positive effect on financial performance. Then capability negatively affects financial performance. Based on the results of the interaction test with moderation variables that the audit committee cannot moderate the effect of the relationship between diamond fraud as measured by ACHANGE, ROA, DAR, REC, and BDOUT), rationalization and capability have a significant effect on financial performance.

Keywords : Fraud Diamond, Pressure, Opportunity, Rationalization, Capability, Financial Performance, Audit committee1


Paper Submission Last Date
31 - December - 2023

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