Indication of Financial Statement Fraud in Companies Experiencing Financial Distress

Liani Rahmasari (), Lindrianasari () and Tri Joko Prasetyo ()
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Liani Rahmasari: Lampung University, Master of Accounting Science
Lindrianasari: Lampung University, Accounting Department
Tri Joko Prasetyo: Lampung University, Accounting Department

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 94-101 from Springer

Abstract: Abstract The existence of Covid-19 has caused many companies to experience losses and experience financial distress. This condition makes some company managers take steps to practice fraud financial report so that the company continues to reflect good performance, namely by maximizing profits. This study aims to obtain empirical evidence about the effect of financial distress on indications of fraud financial report. This study uses a population with a total of 213 manufacturing companies listed on the IDX for the 2019–2021 period. The total sample used was selected by purposive sampling method as many as 31 companies. This study also used binary logistic regression with SPSS 22 as data analysis. This research is expected to be additional literature that can be used by companies to prevent fraudulent practices.

Keywords: Covid-19; fraud financial report; financial distress (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_12

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DOI: 10.2991/978-2-38476-064-0_12

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