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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) WIDYAKALA JOURNAL Bilancia : Jurnal Ilmiah Akuntansi Journal of Business, Management, and Accounting Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Journal of Community Service and Engagement Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Management Science and Information Technology (IJMSIT) Golden Ratio of Finance Management Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Teknik Industri Jurnal Manajemen dan Perbankan (JUMPA) Jurnal Ekonomi Syariah dan Bisnis International Journal Management and Economic (IJME) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin International Journal Multidisciplinary Science International Journal of Economics, Business Management and Accounting EDELWEISS: Jurnal Pengabdian Masyarakat Open Access DRIVERset
Darwis, Hidayat
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Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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Exploring the Role of CSR and Financial Target Pressure on Fraud Practices in the Energy Sector Safitri Dian Permata Sari; Hidayat Darwis
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7944

Abstract

This study investigates the influence of Corporate Social Responsibility (CSR) and financial targets on financial statement fraud, with the Audit Committee acting as a moderating variable in energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. The energy sector is particularly noteworthy due to its susceptibility to fraud, driven by operational complexities, substantial transaction values, and the pressures associated with financial performance targets. Utilizing a quantitative approach, the research employs causal design through panel data regression analysis. The sample comprises energy companies selected based on purposive sampling criteria during the observation period. Data is sourced from annual reports and sustainability disclosures accessible via the Indonesia Stock Exchange and the companies' official websites. Financial statement fraud is quantified using the Beneish M-Score, while CSR disclosure is evaluated through the Corporate Social Responsibility Index (CSRI). Financial targets are assessed using the Debt to Asset Ratio (DAR), and the effectiveness of the Audit Committee is gauged based on corporate governance attributes. Findings reveal a significant positive relationship between CSR and financial statement fraud, indicating that enhanced CSR disclosure does not necessarily correlate with reduced fraud risk and may be linked to corporate legitimization efforts. Conversely, financial targets show no significant impact on financial statement fraud, attributed to the relatively low financial pressure faced by companies. Additionally, the Audit Committee does not exhibit a direct effect or moderating role in the relationship between CSR, financial targets, and financial statement fraud. These results underscore the necessity for robust corporate governance, improved supervisory practices, and effective internal control mechanisms to mitigate financial statement manipulation within the energy sector.
Co-Authors Abdul Rahman Abdulah, Budiman Abdullah Nasir Achmad Yusup Sulaiman Anton Anton Azra Aneska Bono Prambudi Dewi Kuraesin, Arlis Febrianti, Wenty Febrina, Ilza Febvian, Jesylia Wina Ghofir, Ade Ibrahim, Luckman IMAM SANTOSO Imam Santoso Imam Santoso Kaunang, Sandra DE Lady Karlinah Luckman Ibrahim Lukman Ibrahim Maftuchach, Viniyati Maftuchah Maftuchah Mahroji, Dwi Moch. Rizal Mulyadi Mulyadi Mulyanti, Rita Yuni Musfita, Risha Nova Rini Pandaya Pandaya Pandaya Pandaya Pandaya Ramayuli Ramdany, Ramdany Rasenda Rawidjo Rawidjo Ridwan Saleh Rina Novianty, Rina Risha Musfita Rizaldy, M. Asmi Rizky Risdianto Rudy Rudy Ruseno, Ndaru Safitri Dian Permata Sari Samukri Samukri Siti Zulaekha Soma, A. Mukti Suhana Suhana Suharti Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih Supriatiningsih S Supriatiningsih, Supriatiningsih Supriatningsih, Supriatiningsih Suryani, Febdwi Suryaningsih, Maria SUSILAWATI, SUSI Taufan Setia Nusantara Tita Puspita Tri Wulandari Usep muhamad saeful bahri Wati, Lela Nurlaela Winda Firdiana Yunita , Anita Zam, Dilla Yuliana