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All Journal Owner : Riset dan Jurnal Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Syarif M.Helmi
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Antara Transparansi dan Manipulasi: Peran Fraud Pentagon dan Sustainability Disclosure dalam Financial Statement Fraud Chrisnando Marshall Tambunan; Wukuf Dilva Rafa; Syarif M.Helmi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3779

Abstract

To understand what drives financial statement fraud, this study analyzes the Fraud Pentagon elements within 18 transportation and logistics companies listed on the Indonesia Stock Exchange (2020–2024), positioning sustainability disclosure as a potential moderator. By evaluating 90 firm-year observations through Moderated Regression Analysis (MRA) and measuring fraud with the modified six-ratio Beneish M-Score, the findings reveal that only opportunity (p = 0.0422) and executive arrogance (p = 0.0010) directly trigger fraudulent reporting. Meanwhile, pressure, rationalization, competence, and sustainability disclosure alone do not show direct significant effects. Interestingly, rather than acting as a universal safeguard, sustainability disclosure specifically functions as a governance mechanism that successfully constrains the negative impact of executive arrogance on fraud (p = 0.0014). The data also indicates no meaningful differences in financial pressure, fraud incidence, or sustainability practices when comparing the COVID-19 era to the post-pandemic phase. Ultimately, by integrating ESG reporting into the Fraud Pentagon during an economic transition, this research highlights that corporate transparency is a targeted accountability tool rather than a blanket cure for all fraud risks.
Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Net Interest Margin dengan Firm Size sebagai Variabel Moderasi pada Bank Konvensional pada Periode 2023-2025 Mariani Mariani; Syarif M.Helmi; Vitriyan Espa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2567

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Net Interest Margin (NIM), with Firm Size as a moderating variable in conventional banks during the 2023–2025 period. This study employed a quantitative approach with an associative research design. The data consisted of secondary data obtained from annual reports, sustainability reports, and financial statements of 13 conventional banks listed on the Indonesia Stock Exchange. Purposive sampling was used to select the research sample, while data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics. The results show that Social and Governance factors have a significant effect on Net Interest Margin, whereas the Environmental factor does not have a significant effect. Firm Size is able to moderate the effects of Social and Governance factors on Net Interest Margin, but it does not moderate the effect of the Environmental factor. These findings indicate that the implementation of ESG, particularly Social and Governance aspects, plays an important role in improving banking profitability through greater operational efficiency and stronger trust among customers and other stakeholders. The findings also suggest that larger banks can strengthen the positive contribution of Social and Governance practices to NIM. Therefore, banks are encouraged to improve ESG implementation, especially in Social and Governance aspects, while considering company size in developing sustainable banking strategies.
Co-Authors Chrisnando Marshall Tambunan Mariani Mariani Vitriyan Espa Wukuf Dilva Rafa