Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Astuti, Sri; Zuhrohtun, Zuhrohtun; Kusharyanti, Kusharyanti

doi:10.14414/jebav.v18i2.454

Cited by 4 publications

(1 citation statement)

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“…Audits conducted internally should comply with company and government policies (Grace & Sukrisno, 2017). Based on the above, the effectiveness of the internal audit function has effect on the quality of financial reporting (Astuti, Zuhrohtun, & Kusharyanti, 2015;Harahap, Suriani, & Rosmita, 2017;Johl, Johl, Subramaniam, & Cooper, 2013;Pranata & Laela, 2020;Surianti, 2021).…”

Section: Hypothesis Testing Resultsmentioning

confidence: 99%

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Novatiani

Afiah

Sumantri

2022

5002

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This study aims to provide an overview of the effects of risk management and the implementation of good corporate governance (GCG), and the effectiveness of the internal audit function on the prevention of fraudulent financial reporting and its impact on the quality of financial reporting of state-owned enterprises (SOEs) in Indonesia. Questionnaires are used to determine risk management and other factors that influence each other and their impact on the quality of financial reporting. The questionnaire and survey results of 90 state-owned enterprises (BUMN) and 360 respondents. SEM-PLS was used to analyze the data, and the results show that the implementation of GCG, the effectiveness of the internal audit function and risk management have an effect on financial reporting. This is based on the results of research stating that the effectiveness of the internal audit function is able to prevent financial reporting fraud. The professionalism of the internal auditor, who must carry out audits in a correct and professional manner, demonstrates their credibility. This, and audit training, is often not optimal.

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Section: Hypothesis Testing Resultsmentioning

confidence: 99%

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Novatiani

Afiah

Sumantri

2022

5002

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The Effect of Financial Ratio’s in Detecting Fraudulent Company Listed on the Indonesia Stock Exchange

Eddy¹,

Christian²

2020

SSRG-IJEMS

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The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange

Serly

Eddy

2020

gfa

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Financial statements are means used by entities to communicate financially related circumstances to interested parties both related to the entity's internal and external entities. There are various types of fraud occur in the companies. Types of fraud cases that often occur are asset misappropriation and fraudulent financial statements. Asset Misappropriation is the kind of act of fraud committed by using or taking company property for personal gain. Fraudulent financial statements are defined as fraudulent actions committed by the manager of the company which in the form of material misstatement in the financial report for the purpose to attract the investor. The fraud can be financial or non-financial. This study is meant to examine the effect of financial ratios in detecting fraudulent financial statements. The independent variable used in this study consisted of 5 variables: leverage, profitability, asset composition, liquidity and capital turn over. This study used the financial statements listed on the Indonesia Stock Exchange (IDX) as samples. The sampling technique used in this study was purposive sampling. The period range of the financial statements used in this study is 2014-2018 or the range of 5 years. Collected data are then tested via SPSS software.

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Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Cited by 4 publications

References 0 publications

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

The Effect of Financial Ratio’s in Detecting Fraudulent Company Listed on the Indonesia Stock Exchange

The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange

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