The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

Iswati, Dana; Nindito, Marsellisa; Zakaria, Adam

doi:10.15294/jda.v9i2.9113

Cited by 5 publications

(6 citation statements)

References 9 publications

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“…(Persons, 1995) found that companies involved in fraudulent financial statements overstated their receivables. The results of this study support previous research conducted by Iswati et al, (2017) and (Persons, 1995).…”

Section: Based On Table 3 For the Hosmer Andsupporting

confidence: 91%

“…Asset composition is the ratio value from the comparison between receivables and total assets. Previous studies such as those conducted by Iswati et al, (2017) found that asset composition can be a factor that influences the possibility of companies being involved in fraudulent financial reporting. (Persons, 1995) found that companies involved in fraudulent financial statements overstated their receivables.…”

Section: Based On Table 3 For the Hosmer Andmentioning

confidence: 99%

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Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model

Nugroho¹

2022

JASET

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This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.

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Section: Based On Table 3 For the Hosmer Andsupporting

confidence: 91%

Section: Based On Table 3 For the Hosmer Andmentioning

confidence: 99%

Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model

Nugroho¹

2022

JASET

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“…The dependent variable in this study is the tendency of fraud. Fraud tendencies can be interpreted as a tendency, encouragement, partial, attitude towards intentional and deliberate actions to provide benefits outside or within the organization (Wilopo (2006) in Iswati, Nindito, & Zakaria (2017)). In this study, there are five independent variables, namely pressure, opportunity, rationalization, personal ethics and one moderating variable, that is understanding religiosity.…”

Section: Methodsmentioning

confidence: 99%

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Istifadah

Senjani

2020

JIAFR

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Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.

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“…Kejahatan keuangan dapat juga terjadi karena tata kelola perusahaan yang buruk, kurangnya pengawasan manajemen, penipuan, ketidakjujuran, atau karena kurangnya efektivitas kinerja manajemen perusahaan (Iswati et al, 2017). Tata kelola perusahaan yang baik dapat meminimalkan indikasi terjadinya kejahatan keuangan karena memiliki sifat mengatur dan mengontrol, dan menciptakan nilai tambahan bagi perusahaan dalam menyampaikan informasi yang akurat, tepat waktu, dan transparan kepada pemangku kepentingan (Nila Sari & Husadha, 2020).…”

Section: Pendahuluanunclassified

Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan

Alice

Christian

2022

Owner

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The research objectives of this study are to analyze the effectiveness of committee and mechanism of corporate governance to prevent financial crime. Financial Crime often occur inside the company, especially in Indonesia. Financial crime covers fraud, money laundering, bribe, corruption, terrorist financing and so on. At 2018, there’s case where PT. Garuda Indonesia committed revenue recognition fraud by recognizing revenue amounted to USD 239 million from Mahata Aero Teknologi which is yet to be received by the end of 2018. The company’s management and external audit are fined for the negligent in preventing the fraud. Therefore, the effectiveness of company’s organizational structure played a big role to supervise and prevent the occurrence of financial crimes. In this discussion, the author investigates the effectiveness of audit committee, board of commissioners, stand-alone risk committee, external audit, effect of managerial ownership and company’s performance toward financial crime. Data for the research were collected from secondary data found in annual report of 426 companies and analyzed using logistic regression method using SPSS 25. The study findings prove that stand-alone risk committee, external audit, and company’s performance have a significant negative effect toward financial crime, while size of audit committee have a significant positive effect toward financial crime. Research show that meeting frequency of audit committee, board of commissioners, and managerial ownership has no significant effect toward financial crime

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The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

Cited by 5 publications

References 9 publications

Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model

Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan

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