How to cite (APA): N. Dewi, & B. Pinasthika "The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia," Journal of Management and Business Review, vol. 20, no. 2, , pp. 190-206, Jul. 2023. https://doi.org/10.34149/jmbr.v20i2.376

How to cite (APA): Dewi, N., & Pinasthika, B. (2023). The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia. Journal of Management and Business Review, 20(2), 190-206. https://doi.org/10.34149/jmbr.v20i2.376

How to cite (Chicago): Dewi, Novy, AND Pinasthika, Benediktus. "The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia" Journal of Management and Business Review [Online], Volume 20 Number 2 (25 July 2023) https://doi.org/10.34149/jmbr.v20i2.376

How to cite (Vancouver): Dewi N, & Pinasthika B . The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia. Journal of Management and Business Review [Online]. 2023 Jul; 20(2):190-206. https://doi.org/10.34149/jmbr.v20i2.376

How to cite (Harvard): Dewi, N., & Pinasthika, B. ,2023. The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia. Journal of Management and Business Review, [Online] 20(2), pp. 190-206. https://doi.org/10.34149/jmbr.v20i2.376

How to cite (MLA8): Dewi, Novy, & Benediktus Tandya Pinasthika. "The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia." Journal of Management and Business Review [Online], 20.2 (2023): 190-206. Web. 22 Dec. 2024 , https://doi.org/10.34149/jmbr.v20i2.376

BibTex Citation Data :

@article{jmbr376,
    	author = {Novy Dewi and Benediktus Pinasthika},
    	title = {The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia},
    	journal = {Journal of Management and Business Review},
    	volume = {20},
    	number = {2},
    	year = {2023},
    	keywords = {Fraud Diamond, Fraudulent Financial Statements, Insurance Company},
    	abstract = {The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in addressing fraudulent financial statements in the insurance industry. This study aims to analyze the impact of the fraud diamond, composed of pressure, opportunity, capability, and rationalization, on corporate financial statement fraud. This study is crucial due to the pressing issue of fraud incidents at several state-owned insurance firms in recent years. An insurance company serves as the sample for this research, using STATA to utilize 55 financial statement observations from 2016-2020, with a research duration of 5 years. The study's findings were not able to establish that the fraud diamond, composed of pressure, opportunity, capability, and rationalization, affects financial statement fraud. This contradicts the results of previous examinations and marks the first instance of rejection of a hypothesis established through regression modeling in this field of study. The occurrence of financial statement fraud may vary among sectors based on the results of this study. This study contributes to understanding fraudulent financial reporting in the insurance industry, emphasizing the importance of pressure and opportunity as key factors. },
        	issn = {2503-0736},    	pages = {190--206},    	doi = {10.34149/jmbr.v20i2.376},
        	url = {https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/376}
    }
    

Refworks Citation Data :

@article{{jmbr}{376}, author = {Dewi, N., Pinasthika, B.}, title = {The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia}, journal = {Journal of Management and Business Review}, volume = {20}, number = {2}, year = {2023}, doi = {10.34149/jmbr.v20i2.376}, url = {} }