This research aims to empirically prove the effect of fraud diamond proxied by
external pressure, ineffective monitoring, auditor change, and director change on
financial statement fraud in transportation and logistics companies listed on the
Indonesia Stock Exchange in the period 2019 – 2022. This research uses the
secondary data, namely annual reports in 2019 – 2022. In this study, financial
statement fraud is measured using the Beneish M-Score. This study used logistic
regression analysis by examining fifty-nine companies using purposive sampling.
The results of this study indicate that external pressure has a significant positive
effect on fraudulent misstatements, ineffective monitoring has a significant positive
effect on fraudulent misstatements, auditor change has no effect on fraudulent
misstatements, and director change has no effect on fraudulent misstatements.