Financial Distress, Fraud Reasons, and Fraudulent Financial Reporting Indication

Arja Sadjiarto, Enrico Jonathan () and Peter Joseph Santoso
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Arja Sadjiarto: Petra Christian University
Enrico Jonathan: Petra Christian University
Peter Joseph Santoso: Petra Christian University

A chapter in Proceedings of the Ninth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022), 2023, pp 5-22 from Springer

Abstract: Abstract The aim of this research is to observe the financial distress and fraud reasons towards the indication of fraudulent financial reporting during the 2018–2020 period, that is before and during the occurrence of the COVID-19 pandemic. Fraud reasons consist of pressure, opportunity, rationalization, competence and arrogance. The sample used consists of 80 manufacturing companies listed in Indonesia Stock Exchange (IDX). This analysis utilizes multiple linear regression. The data is processed using Statistical Product and Service Solutions (SPSS 26). The result shows that opportunity, rationalization, and arrogance have a positive impact towards fraudulent financial reporting. Financial distress, pressure, and competence have no effect towards fraudulent financial reporting.

Keywords: financial distress; fraud reasons; fraudulent financial reporting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-158-6_2

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DOI: 10.2991/978-94-6463-158-6_2

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