Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Satria, Bayu Dwi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Factors Affecting Financial Statement Fraud In State-Owned Enterprises Listed On The Idxbumn20 Index In 2018-2022 Based On The Fraud Pentagon Theory Satria, Bayu Dwi; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine whether Financial Target, Ineffective Monitoring, Change in Auditor, CEO’s Education, and Frequent Number of CEO’s Picture affect financial statement fraud. The samples of this research include 14 IDXBUMN20 companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, selected through purposive sampling. The data are analyzed by logistic regression processed by IBM SPSS Statistics 22 software. The result of this research exhibit that Ineffective Monitoring and CEO’s Education affect financial statement fraud while Financial Target, Change in Auditor, and Frequent Number of CEO’s Picture do not affect financial statement fraud.
Co-Authors Nurul Fachriyah