Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise | Zendy

Sekar Mayangsari | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise

Author(s) -

Sekar Mayangsari

Publication year - 2021

Publication title -

indonesian management and accounting research

Language(s) - English

Resource type - Journals

eISSN - 2442-9724

pISSN - 1411-8858

DOI - 10.25105/imar.v19i2.7113

Subject(s) - audit , business , accounting , pentagon , finance , quality (philosophy) , state (computer science) , state owned , financial ratio , economics , political science , computer science , law , philosophy , epistemology , algorithm , market economy

This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research