INTELLECTUAL CAPITAL, ASSET COMPOSITION, AND FINANCIAL PERFORMANCE AS DETERMINANTS OF FRAUD IN INDONESIAN CONSUMER CYCLICALS COMPANIES

Burhanuddin (Universitas Islam Riau)
Dini Nur Anisa (Universitas Islam Riau)

Bilancia : Jurnal Ilmiah Akuntansi
Vol. 10 No. 3 (2026): Bilancia : Jurnal Ilmiah Akuntansi

This study aims to determine the influence of Intellectual Capital, Asset Composition, and Financial Performance on fraud within Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX). This is a quantitative study. The study population consists of 163 companies. A purposive sampling technique was employed, resulting in a sample of 95 companies that met the research criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS 26 software. The results indicate that Intellectual Capital and Financial Performance influence fraud, whereas Asset Composition does not. The coefficient of determination is 34.9%, indicating that the independent variables explain the fraud variable, while the remaining 65.1% is influenced by variables outside the scope of this study.