利用钻石模型检测财务报表舞弊:印度尼西亚的证据

Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI:10.2991/AEBMR.K.200915.077

Driya Sudaryono, Bambang Soedaryono

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引用次数: 0

摘要

-本研究旨在确定影响财务报表舞弊的因素。观察的数量为72，其中18家运输和基础设施行业的公司在2015-2018年期间在印度尼西亚证券交易所上市。本研究采用的方法是随机效应模型的平衡面板数据。研究结果表明，只有行业的性质才会影响财务报表舞弊。本研究的科学贡献表明了应收账款过高的重要作用，这表明公司的现金周转率不好，会减少经营活动的现金量，导致管理层操纵财务报表。

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Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia

—This study aims to determine the factors that affect financial statement fraud. The number of observations is 72 which 18 companies of transportation and infrastructure sectors listed in the Indonesian Stock Exchange during 2015-2018. The methods used in this study are balanced panel data with a random effect model. The result showed is only the nature of the industry affects financial statement fraud. The scientific contribution of this research shows the important role of the high receivables which is an indication that the company's cash turnover is not good and will reduce the amount of cash for operating activities and cause management to manipulate financial statements.

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Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)

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