Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ)
Mila Susanti
Indonesian Adventist University
Decision Sciences, Operations Research & Management

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Analysis Of The Fraud Pentagon Factors In Influencing Financial Statement Fraud: Digital Maturity As A Moderating Variable Heidi Pakpahan; Hisar Pangaribuan; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10733

Abstract

This study examines the effect of the fraud pentagon framework on financial statement fraud by incorportating digital maturity as a moderating variable. The research analyses banking companies listen on the Bursa Efek Indonesia during the 2022-2024 period. A purposive sampling technique was applied in selecting the sample, resulting in 35 companies as the units of analysis. Hypothesis testing was conducted using regression analysis. The empirical findings indicate that arrogance measure by the number of CEO photographs disclosed in annual reports, has a statistically significant effect on financial statement fraud. In contrast, pressure, opportunity, rationalization, and competence do not demonstrate a significant relationship with financial statement fraud. Furthermore, digital maturity is not proven to significantly moderates the relationship between the elements of the fraud pentagon and financial statement fraud.
The Role Of Good Corporate Governance In Moderating The Effect Of Green Accounting On Tax Avoidance In IDXQ30 For The 2022-2024 Period Zernget Saragih; Mila Susanti; Richard Friendly Simbolon
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10743

Abstract

This research analyzes the impact of green accounting on tax avoidance and the moderating role of corporate governance, specifically institutional ownership and independent commissioners, among IDXQ30 companies on the Indonesia Stock Exchange (2022–2024). Although tax avoidance is a legal activity, it carries the potential to diminish state revenue, which is essential for funding national development and enhancing public welfare. While the adoption of green accounting is intended to improve corporate transparency and accountability, there is a possibility that it may still be utilized as a tool for tax planning in practical applications. Consequently, robust corporate governance mechanisms are required to guarantee that the implementation of green accounting remains consistent with sustainability goals and regulatory standards. This study adopts a quantitative approach through the application of a causal-comparative method. Necessary secondary data were collected from annual reports and sustainability reports of companies. Green accounting is quantified using the environmental cost ratio, tax avoidance is assessed through the Effective Tax Rate (ETR), and both institutional ownership and independent commissioners serve as the moderating variables. Data analysis is performed through multiple linear regression. This study aims to provide empirical evidence on how corporate governance strengthens the relationship between green accounting and tax avoidance, specifically within companies that possess high liquidity and strong governance profiles, such as those categorized in the IDXQ30 index.
Co-Authors Heidi Pakpahan Hisar Pangaribuan Richard Friendly Simbolon Zernget Saragih