Determinan Kemungkinan Terjadinya Fraud Pada Perusahaan Daerah Air Minum di Indonesia
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The purpose of this research is to analyze the i nfluence of New Fraud Diamond model which consist motivation, opportunity, personal integrity, capability, and corporate governance to fraudulent financial statement . The population that was used in this research was all regional companies in indonesia on PDAM (Indonesian Water Supply Company)from 2015 until 2016. The sampling method to determine sample was the purposive method. The sample was selected from 339 companies. Data was analysed by using regression processed technique, Partial Least Square (PLS). The research results showed that each element of from New Fraud Diamond model that is motivation, opportunity , and corporate governance were proven to be the factors that have had a positive impact and significant to Fraudulent Financial Statement. While the Personal Integrity element was proven to be a factor that influenced Fraudulent Financial Statement negatively.