IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-2-38476-064-0_12.html

Indication of Financial Statement Fraud in Companies Experiencing Financial Distress

In: Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author

Listed:
  • Liani Rahmasari

    (Lampung University, Master of Accounting Science)

  • Lindrianasari

    (Lampung University, Accounting Department)

  • Tri Joko Prasetyo

    (Lampung University, Accounting Department)

Abstract

The existence of Covid-19 has caused many companies to experience losses and experience financial distress. This condition makes some company managers take steps to practice fraud financial report so that the company continues to reflect good performance, namely by maximizing profits. This study aims to obtain empirical evidence about the effect of financial distress on indications of fraud financial report. This study uses a population with a total of 213 manufacturing companies listed on the IDX for the 2019–2021 period. The total sample used was selected by purposive sampling method as many as 31 companies. This study also used binary logistic regression with SPSS 22 as data analysis. This research is expected to be additional literature that can be used by companies to prevent fraudulent practices.

Suggested Citation

  • Liani Rahmasari & Lindrianasari & Tri Joko Prasetyo, 2023. "Indication of Financial Statement Fraud in Companies Experiencing Financial Distress," Advances in Economics, Business and Management Research, in: Nairobi & Yuliansyah & Habibullah Jimad & Ryzal Perdana & Gede Eka Putrawan & Trio Yuda Septiawan (ed.), Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), pages 94-101, Springer.
    • Handle: RePEc:spr:advbcp:978-2-38476-064-0_12
    DOI: 10.2991/978-2-38476-064-0_12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-2-38476-064-0_12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.