| dc.description.abstract | 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. | id_ID |
