The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, rationalization, and the capability function of the board of directors to the possibility of fraudulent financial reporting. The research sample is a BUMN company on the Indonesia Stock Exchange (IDX) which is determined by purposive sampling technique. Data analysis technique using logistic regression. The results of the study show that financial stability, ineffective supervision, rationalization, and the capability of the directors do not affect the possibility of fraudulent financial reporting. The implications of this research for stakeholders and subsequent research are to obtain information about the possibility of fraud in the financial statements of BUMN companies. Keywords: Fraud Diamond; Financial Statement Fraud; State-Owned Company
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.