The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees, investors (shareholders), creditors,<br />suppliers, customers, and government. Fraudulent financial<br />reporting was a deliberate attempt by the company to deceive<br />and mislead the users of financial statements, especially<br />investors and creditors, to present and manipulate the material<br />value of the financial statements. Manipulation gain profit<br />(earnings manipulation) for the company's desire that the stock<br />remains attractive to investors. Fraud triangle theory expressed<br />by Cressey later developed by Wolfe and Hermanson (2009)<br />with theory. Fraud diamond diamond fraud theory consisted of<br />four fraud risk factors are pressure, opportunity, rationalization<br />and capability. Diamond fraud theory can be used in predicting<br />fraud in proksikan with earnings management.