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All Journal Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Musfi, Putri Nabila
Unknown Affiliation
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF NATURE OF INDUSTRY, FINANCIAL STABILITY, INEFFECTIVE MONITORING, AND CHANGES IN COMPANY DIRECTORS ON INDICATIONS OF FRAUDULENT FINANCIAL STATEMENTS Musfi, Putri Nabila; Soemantri, Roebiandini
Indonesian Journal of Economics, Social, and Humanities Vol 6 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.6.1.38-58

Abstract

Fraudulent financial statements are part of corporate management fraud. It is conducted based on the financial condition of the organization for the purpose of misleading users of financial statements by omitting values or amounts in the disclosure of financial statement documents. Therefore, it will mislead the stakeholders who are investing in the company. This study aims to analyze the effect of the nature of the industry, financial stability, ineffective monitoring, and changes in company directors on indications of fraudulent financial statements. The research population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period, which are listed on the website www.idx.co.id. There are as many as 183 companies. The sampling method used is the purposive sampling method. The companies that meet the sampling criteria are 76. The analysis tool uses multiple linear regression tests. The results of this study indicate that the nature of the industry has a positive effect on indications of fraudulent financial statements, financial stability has a positive effect on indications of fraudulent financial statements, and ineffective monitoring has a positive effect on indications of fraudulent financial statements. Meanwhile, the changes in company directors has no effect on indications of fraudulent financial statements.
EXPLAINING EARNINGS MANAGEMENT THROUGH DIGITAL LITERACY, ESG, AND MANAGEMENT DEMOGRAPHICS Musfi, Putri Nabila
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.292-312

Abstract

This study examines the determinants of accrual-based earnings management by analyzing the roles of executive digital literacy, ESG performance, management gender diversity, and management age. Earnings management is proxied by discretionary accruals estimated using the Modified Jones Model, which captures managerial discretion in accounting estimates rather than real operational manipulation. Using a quantitative design, the study analyzes firms included in the LQ45 index listed on the Indonesia Stock Exchange during 2022–2024. Through purposive sampling, 84 firm-year observations were obtained from companies consistently listed in the index, publishing complete financial statements, and not reporting consecutive losses. Financial institutions were excluded due to differences in reporting structures that limit the applicability of accrual-based models. Multiple linear regression analysis, preceded by descriptive statistics and classical assumption tests, was employed to test the hypotheses. The results indicate that executive digital literacy, management gender diversity, and management age positively influence accrual-based earnings management. In contrast, ESG performance negatively affects earnings management, suggesting that stronger sustainability performance constrains opportunistic reporting behavior
Co-Authors Roebiandini Soemantri, Roebiandini