Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening

Nugroho, Albert Adi; Baridwan, Zaki; Mardiati, Endang

doi:10.21107/mediatrend.v13i2.4065

Cited by 10 publications

(17 citation statements)

References 10 publications

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“…This research is the same as the results of the study conducted by Nugroho et al (2018) and Samsulubis et al (2018), which explain that companies' financial distress will pressure management to commit financial statement fraud. Because of the great demands to present reports, this financial condition in an excellent and stable situation is what presses.…”

Section: Effect Of Financial Distress On Financial Statement Fraud (H5)supporting

confidence: 85%

“…Low-quality financial reports can include many errors or fraud. Management will feel pressured to commit fraud when it finds out that the managed company is experiencing financial difficulties (Nugroho et al, 2018). Because the company does not want to show the bad conditions it has experienced or impress users of financial statements, its management will commit fraudulent acts (fraud) to keep the company appearing to remain on the axis of a good reputation.…”

Section: Introductionmentioning

confidence: 99%

“…However, Aprilia's (2017) study result that auditor switching does not affect financial statement fraud because the SPI implemented within the company has been effective, so it is difficult to commit fraud. Therefore, the hypothesis is: H4: Auditor switching Effect financial statement fraud An entity's financial distress is one part of financial pressure Nugroho et al., (2018). It is considered force because this unfavourable condition can influence its elements, such as investors, creditors, suppliers, customers, etc.…”

Section: Introductionmentioning

confidence: 99%

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Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

Widharma

Susilowati

2020

jasf

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This research aims to examine Auditor Switching and Financial Distress's effect on the possibility of Financial Statement Fraud occurrence, which is proxied by using the F-Score formula, and Audit Report Lag Intervening variable. This study's subjects are companies engaged in manufacturing and listed on the Indonesia Stock Exchange (IDX) with a research period in 2014-2018. The sample in this study used a non-probabilistic purposive sampling technique with a total of 27 manufacturing companies. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 tools. Results indicate that financial distress and audit report lag directly affect Financial Statement fraud. Auditor report lag as an intervening variable does not influence the relationship between auditor switching, financial distress, and Financial Statement fraud. These results imply that investors must be more careful in investing in the company with a lag in their audit reports. It is also suggested that management must continue to be cautious with the opportunity to do fraud in the financial statement.

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Section: Effect Of Financial Distress On Financial Statement Fraud (H5)supporting

confidence: 85%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

Widharma

Susilowati

2020

jasf

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“…Tekanan tersebut juga berasal dari tekanan eksternal seperti pemegang saham maupun kreditur. Hal tersebut memotivasi perusahaan untuk melakukan kejahatan keuangan dengan menutupi utang, menyajikan laporan keuangan yang salah (Nugroho et al, 2018). H 4 : Kinerja perusahaan berpengaruh signifikan negatif terhadap kejahatan keuangan korporasi…”

Section: Kinerja Perusahaanunclassified

“…Hasil penelitian menunjukan hasil yang sama dengan penelitian yang dilakukan oleh beberapa peneliti (Arifin et al, 2016;Hanifa & Laksito, 2015;Nugroho et al, 2018) dimana kinerja perusahaan berpengaruh signifikan negatif terhadap kejahatan keuangan korporasi. Hanifa & Laksito (2015) menyatakan bahwa kinerja perusahaan yang dimana dilihat berdasarkan Return on Asset (ROA) perusahaan yang semakin tinggi, dengan arti perusahaan menghasilkan laba tahun berjalan yang tinggi dari aset perusahaan maka tidak menimbulkan keinginan bagi perusahaan untuk melakukan kejahatan keuangan korporasi seperti kecurangan laporan keuangan untuk memperindah laporan keuangan perusahaan.…”

Section: H 4 : Kinerja Perusahaan Berpengaruh Signifikan Negatif Terh...unclassified

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 role of financial distress and fraudulent financial reporting: A mediation effect testing

Reskino,

Darma

2023

JAI

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Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent.Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 comprised the study's population. One hundred-four companies comprised the entire sample, which was chosen using purposive sampling. The approach employed in this study was partial least squares (PLS)-SEM.Research findings: The results of this study found that financial targets and audit quality significantly affected financial distress. Financial distress had a significant effect on fraudulent financial reporting. Financial targets and audit quality had no significant effect on fraudulent financial reporting. Furthermore, audit quality significantly affected fraudulent financial reporting through financial distress. Financial targets did not significantly influence fraudulent financial reporting through financial distress.Theoretical contribution/Originality: This study provides literature on the role of financial conditions and good corporate governance in preventing fraudulent financial reporting in banking companies. This study can be an insight for practitioners and academics in Indonesia and internationally. Apart from that, this study contributes to the literature on the occurrence of fraudulent financial statements mediated by financial distress, which is not widely discussed, specifically in the context of the banking industry in developing countries.Practitioner/Policy implication: The practical implication in this research is the importance for investors and creditors to be more vigilant and pay attention to corporate governance and financial conditions to reduce errors in decisions based on financial reports. In addition, the strength of good corporate governance indicates that the supervision carried out by management will take the information conveyed to stakeholders free from material misstatement so that the implementation of good corporate governance can prevent fraud. Research limitation/Implication: This study exclusively includes companies in the banking sector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2020. Out of 46 companies, only 26 may be used as research objects according to the purposive sampling method.

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Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening

Cited by 10 publications

References 10 publications

Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

Auditor Switching, Financial Distress, and Financial Statement Fraud Practices with Audit Report Lag as Intervening Variable

Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan

The role of financial distress and fraudulent financial reporting: A mediation effect testing

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