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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi Jurnal Ilmiah Mahasiswa FEB Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan International Journal of Social Science and Business International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Communicare : Journal of Communication Studies Jurnal Informatika Ekonomi Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomika dan Dinamika Sosial International Journal of Accounting & Finance in Asia Pasific Studi Ekonomi dan Kebijakan Publik Jurnal Informatika Ekonomi Bisnis Journal of Development Economic and Social Studies (JDESS) Contemporary Studies in Economic, Finance and Banking (CSEFB) Islamic Economics and finance in Focus (IEFF) Digital Theory, Culture & Society
Silvi Asna Prestianawati
Faculty Of Economics And Business, Universitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective Abdul Ghofar; Amran Rasli; Silvi Asna Prestianawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.75145

Abstract

This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia tend to avoid fraud to protect their family reputation, consistent with the Socio-Emotional Wealth (SEW) theory. However, financial distress is also found to mitigate the negative effects of family ownership on the risk of financial statement fraud. Furthermore, the results indicate no significant difference between the first and second-generation controllers in their attitudes towards the risk of financial statement fraud, aligning with the SEW theory. This research contributes to the accounting literature by providing insights into the unique dynamics of family businesses, particularly in the context of financial distress. It highlights the importance of considering both family ownership and financial conditions when assessing the risk of fraud. These findings are valuable for family business owners, policymakers, and practitioners, offering guidance on maintaining business value and implementing effective governance policies to prevent financial statement fraud.
Co-Authors Abas, Imelda Hermilinda Abdul Ghofar Al Muizzuddin Fazaalloh, Al Muizzuddin Aminullah Achmad Muttaqin Amran Rasli Amran Rasli, Amran Aprilia, Yuyun Fahira Asfi Manzilati Asyrof, Rifqi Aqil Athoillah, Moh. Axellina Muara Setyanti Axellina Muara Setyanti, Axellina Muara Chanu, Ibemcha David Kaluge Devanto Shasta Pratomo Eny Lestari Widarni Fawwaz, Muhammad Fazzaalloh, Al Muizzuddin Ghifar, Muhammad Dzil Husain, Hilmi Alwan I Made Hary Kusmawan Imamia, Tsumma Lazuardini Iswan Noor Kusuma, Wennie Candra Kusumawardani, Alisya Dewi Kusumawardani, Amrita Puteri Wijaya Mahrinasari MS Muhammad Fawwaz Nurhalizah, Imelda Indri Pasya, Shahida Percy, Khayru Ambyarie Purnami, Ni Made Rina Puspita, Annisa Putri Raja Sahing, Intan Tiani Ratna Syifaun Nadliroh Saptarini, Ni Putu Ayu Finansya Septianto, Donny Setyanti, Acellina Muara Sih Handika, Kharina Martha Suharwan Hamzah Susilo Susilo Susilo Susilo Tamin, Annaurah Kireina Akmal Tsumma Lazuardini Imamia Wicesa, Nayaka Artha Wildan Syafitri Yuniar, Privo Divanya