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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Farandy, Rangga Danang
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Economics, Econometrics & Finance

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Corporate Renaming as a Determinant of Financial Statement Fraud: An F-Score Model Approach Farandy, Rangga Danang; Ratmono, Dwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5725

Abstract

This study aims to analyze the effect of company name changes on the likelihood of financial statement fraud, as measured by the Dechow F-Score. The study sample consists of 239 observational data from companies listed on the Indonesia Stock Exchange, analyzed using logistic regression. The results show that the variable of company name changes does not have a significant effect on the likelihood of financial statement fraud. This finding suggests that company name changes are not a determining factor in detecting financial statement fraud. Instead, fundamental factors such as leverage and corporate governance play a more dominant role in influencing the likelihood of financial statement fraud.
Co-Authors Dwi Ratmono