Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)

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Financial Distress, Fraud Reasons, and Fraudulent Financial Reporting Indication

Authors
Arja Sadjiarto1, Enrico Jonathan1, *, Peter Joseph Santoso1
1Petra Christian University, Surabaya, Indonesia
*Corresponding author. Email: d12180161@john.petra.ac.id
Corresponding Author
Enrico Jonathan
Available Online 26 June 2023.
DOI
10.2991/978-94-6463-158-6_2How to use a DOI?
Keywords
financial distress; fraud reasons; fraudulent financial reporting
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 June 2023
ISBN
978-94-6463-158-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-158-6_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Arja Sadjiarto
AU  - Enrico Jonathan
AU  - Peter Joseph Santoso
PY  - 2023
DA  - 2023/06/26
TI  - Financial Distress, Fraud Reasons, and Fraudulent Financial Reporting Indication
BT  - Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
PB  - Atlantis Press
SP  - 5
EP  - 22
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-158-6_2
DO  - 10.2991/978-94-6463-158-6_2
ID  - Sadjiarto2023
ER  -