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

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Indication of Financial Statement Fraud in Companies Experiencing Financial Distress

Authors
Liani Rahmasari1, *, Lindrianasari2, Tri Joko Prasetyo2
1Master of Accounting Science, Lampung University, Bandar Lampung, Lampung, Indonesia
2Accounting Department, Lampung University, Bandar Lampung, Lampung, Indonesia
*Corresponding author. Email: lianirahmasari@gmail.com
Corresponding Author
Liani Rahmasari
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_12How to use a DOI?
Keywords
Covid-19; fraud financial report; financial distress
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
10.2991/978-2-38476-064-0_12
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_12How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Liani Rahmasari
AU  - Lindrianasari
AU  - Tri Joko Prasetyo
PY  - 2023
DA  - 2023/05/30
TI  - Indication of Financial Statement Fraud in Companies Experiencing Financial Distress
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 94
EP  - 101
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_12
DO  - 10.2991/978-2-38476-064-0_12
ID  - Rahmasari2023
ER  -