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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi dan Manajemen
Sailendra Sailendra
Economics and Business Faculty, Universitas Pancasila, Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Sustainability practices and fraud indications: Empirical evidence from Indonesia Amelia Oktrivina; Shanty Lysandra Lysandra; Sailendra Sailendra; Amanda Putri Alisha
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.490

Abstract

This study explores the relationship between Environmental, Social, and Governance (ESG) performance, Corporate Social Responsibility (CSR) disclosure, and financial statement fraud in publicly listed companies in Indonesia. Using a quantitative approach, we analyzed data from 30 companies with ESG Scores from 2020–2024, yielding 150 observations. Secondary data came from the Refinitiv ESG Database, annual and sustainability reports, and audited financial statements. The analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4, showing that ESG influences both CSR and indicators of financial statement fraud. At the same time, CSR mediates ESG's impact on fraud indicators. These findings highlight the complex interplay between sustainability practices and financial reporting integrity, contributing to the literature by integrating ESG, CSR, and Fraud Pentagon indicators in one framework and offering practical insights into corporate sustainability assessment.
Co-Authors Amanda Putri Alisha Oktrivina, Amelia Shanty Lysandra Lysandra