Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Business Studies and Management Review
Pertiwi, Ananda Marisa
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

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

Found 1 Documents
Search

 1 
CORPORATE GOVERNANCE AND FINANCIAL STATEMENT FRAUD IN INDONESIA’S FINANCIAL INDUSTRY: THE CRIME MODEL APPROACH Pertiwi, Ananda Marisa; Arum, Enggar Diah Puspa; Brilliant, Aulia Beatrice
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57954

Abstract

Corporate governance plays a strategic role in mitigating fraud by strengthening oversight functions, enhancing managerial transparency and accountability, and optimizing internal control systems in financial reporting. This study aims to examine and analyze the role of corporate governance in detecting financial statement fraud using the CRIME Model, which measures fraud motivation from five aspects: cooks, recipes, incentives, monitoring, and end results. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. The data used in this study consisted of 360 sets of secondary data obtained from company financial reports. The analysis used to test the research hypothesis was Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that the aspects of cooks and end results had a significant impact on detecting financial statement fraud. Meanwhile, others, such as recipes, incentives, and monitoring, had no impact on detecting financial statement fraud.
Co-Authors Enggar Diah Puspa Arum