Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy

Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud. Penelitian dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia menggunakan teknik purposive sampling, adapun alat analisis yang digunakan adalah analisis regresi logistik dan analisis regresi moderasi. Sampel didapatkan dari 89 perusahaan yang terdaftar pada tahun 2017-2021. Hasil penelitian menunjukkan bahwa komponen dari fraud diamond yang berpengaruh signifikan hanya pada variabel DER, adapun hasil penelitian terbukti bahwa innovation strategy memoderasi pengaruh antara fraud diamond terhadap financial statement fraud.This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud