Factors that affect Fraudulent Financial Reporting

Setiawan, Kharissa; Trisnawati, Ita

doi:10.34208/mb.v14i2.1666

Cited by 5 publications

(4 citation statements)

References 27 publications

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“…Moreover, businesses need to have the wherewithal to raise the issue of employees' rationalizing fraud and become accustomed to making this a part of the company culture (Ocansey & Ganu, 2017). This study's findings are consistent with those of Noviana et al (2022), Setiawan &Trisnawati (2022), andSusanti (2018), all of whom concluded that a change in auditors did not result in an increase or decrease in financial statement fraud. Financial statement fraud is affected by auditor turnover, according to Lestari & Bernawati (2020), Anggraini et al (2019), Crisna &Appriwenni (2021), andSari &, although our findings don't agree with those authors' findings.…”

Section: Effect Of Change In Auditor (Audchange) On Fraud Financial S...supporting

confidence: 92%

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Budiandru¹,

Zakkiandri²,

Nur³

et al. 2022

jemasi

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The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.

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Section: Effect Of Change In Auditor (Audchange) On Fraud Financial S...supporting

confidence: 92%

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Budiandru¹,

Zakkiandri²,

Nur³

et al. 2022

jemasi

View full text Add to dashboard Cite

show abstract

“…The online calculator requires a minimum of 150 words and a maximum of 3000 words from the text. 22 Where possible, all text relevant to gynaecological symptoms was included. Where relevant text exceeded 3000 words, extracts from at least three different sections were included, towards the start, middle and end of the relevant text.…”

Section: Readabilitymentioning

confidence: 99%

Evaluation of online text‐based information resources of gynaecological cancer symptoms

DiSipio,

Scholte,

Diaz

2024

Cancer Medicine

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BackgroundGynaecological cancer symptoms are often vague and non‐specific. Quality health information is central to timely cancer diagnosis and treatment. The aim of this study was to identify and evaluate the quality of online text‐based patient information resources regarding gynaecological cancer symptoms.MethodsA targeted website search and Google search were conducted to identify health information resources published by the Australian government and non‐government health organisations. Resources were classified by topic (gynaecological health, gynaecological cancers, cancer, general health); assessed for reading level (Simple Measure of Gobbledygook, SMOG) and difficulty (Flesch Reading Ease, FRE); understandability and actionability (Patient Education Materials Assessment Tool, PEMAT, 0–100), whereby higher scores indicate better understandability/actionability. Seven criteria were used to assess cultural inclusivity specific for Aboriginal and Torres Strait Islander people; resources which met 3–5 items were deemed to be moderately inclusive and 6+ items as inclusive.ResultsA total of 109 resources were identified and 76% provided information on symptoms in the context of gynaecological cancers. The average readability was equivalent to a grade 10 reading level on the SMOG and classified as ‘difficult to read’ on the FRE. The mean PEMAT scores were 95% (range 58–100) for understandability and 13% (range 0–80) for actionability. Five resources were evaluated as being moderately culturally inclusive. No resource met all the benchmarks.ConclusionsThis study highlights the inadequate quality of online resources available on pre‐diagnosis gynaecological cancer symptom information. Resources should be revised in line with the recommended standards for readability, understandability and actionability and to meet the needs of a culturally diverse population.

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“…Management is under pressure to meet financial targets set by shareholders. When these targets cannot be achieved, management may feel compelled to manipulate financial statements to make their performance look better than it is (Anisykurlillah et al, 2023;Fitriana et al, 2024;Setiawan & Trisnawati, 2022). Aggressive financial targets may compel management to engage in financial statement manipulation in order to achieve them (Meihendri et al, 2023;Safiq & Seles, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Fraud Triangle Perspective on Financial Statement Fraud with Quality Audit as a Moderating Variable

Hudin,

Widagdo,

Jihadi

2024

BIMANTARA

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Financial Statement Fraud is a significant problem in the financial sector, where companies deliberately misrepresent their financial information to deceive stakeholders. Therefore, this study aims to analyze the perspective of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud with Quality Audit as a moderating variable. The population in this study is all companies in the Primary Consumer Goods sector, which numbered 87. After the normality test, the samples used were 60 companies. Based on the regression test results, three variables have no significance on fraud's financial statement. The auditor quality variable does not moderate the relationship between financial stability, financial targets, and external pressure to financial statement fraud. Although financial stability, financial targets, and external pressure do not directly affect financial statement fraud, companies can prioritize financial risk management by focusing more on other aspects that may significantly impact financial statement fraud.

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Factors that affect Fraudulent Financial Reporting

Cited by 5 publications

References 27 publications

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Detecting Fraud Financial Statements in Manufacturing Companies Indonesia

Evaluation of online text‐based information resources of gynaecological cancer symptoms

Fraud Triangle Perspective on Financial Statement Fraud with Quality Audit as a Moderating Variable

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