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Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia
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The purpose of this study is to analyze empirically by using secondary data on the possibility of corporate
fraud by using various fraud theory approach. The research model in this study was tested using the ordinary least
square (OLS) analysis method. A total of 310 company data were collected which consisted of financial data and other
supporting data published by companies listed on the Indonesia Stock Exchange in the range of 2012 to 2017. This study
provides empirical evidence that all the variant of fraud theory (fraud triangle theory, fraud diamond theory and fraud
pentagon theory) can be investigated for its significant effect on corporate fraud by only using secondary data that are
available and freely accessed by the public. The empirically tested research model in this study can provide a
comprehensive understanding of practitioners, academics, government agencies and the general public in analyzing the topic of corporate fraud.
2581-3889
NONE
electronic file
English
The International Journal of Business Management and Technology
2019
Jakarta
Volume 3 Issue 4 July
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