Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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Fraud Analysis of Financial Statements Using the Fraud Diamond Theory Perspective Based on ATLAS (An Empirical Study on LPDs in Jembrana Regency)

Authors
Ida Bagus Anom Yasa1, *, I. Ketut Sukayasa1, Ni Made Mega Abdi Utami1
1Accounting Department, Politeknik Negeri Bali, Badung, Indonesia
*Corresponding author. Email: ibanomyasa@gmail.com
Corresponding Author
Ida Bagus Anom Yasa
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_8How to use a DOI?
Keywords
—the tendency of accounting fraud; bysta fraud diamond theory; ATLAS
Abstract

The tendency for accounting fraud to be placed firmly in the context of auditing because fraud continues to be a very serious and costly threat to businesses around the world. This study examines whether there is an effect of the fraud diamond theory variable on the tendency of fraudulent financial statements, using measurements based on ATLAS (Audit Tools and Linked Archive System). The research was carried out at the Jembrana Regency LPD. Respondents in this study were managers and employees who worked at LPD. Data were collected using a questionnaire and analyzed using a variance-based SEM, then processed using Partial Least Square (PLS).

The results of the study found that opportunity, opportunity, rationalization, and capability have a significant effect on the tendency of fraudulent financial reporting.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
10.2991/978-2-38476-202-6_8
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_8How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ida Bagus Anom Yasa
AU  - I. Ketut Sukayasa
AU  - Ni Made Mega Abdi Utami
PY  - 2024
DA  - 2024/02/15
TI  - Fraud Analysis of Financial Statements Using the Fraud Diamond Theory Perspective Based on ATLAS (An Empirical Study on LPDs in Jembrana Regency)
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 55
EP  - 61
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_8
DO  - 10.2991/978-2-38476-202-6_8
ID  - Yasa2024
ER  -