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Financial intelligence: Financial statement fraud in Indonesia

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Date
2020-12-10
Author
Ikbal, Muhammad
Irwansyah, Irwansyah
Paminto, Ardi
Ulfah, Yana
Darma, Dio Caisar
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Abstract
Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization. We use theopinions of 76 auditors regarding various fraudulent attempts, both with fraudulent financialstatements and other corrupt practices in organizations in Indonesia. Our important finding isthat small companies are more likely to commit fraud due to weak supervisors than listed publiccompanies. This is also more likely than family-owned companies and government levelorganizations. It was indicated by some respondents that local government level organizationswith weak supervision are more likely to commit fraud than local governments with closesupervision from urban communities. The results of the non-parametric relationship analysisshow that although there is a possibility that the more experienced the auditor is, the more ablethey are to detect fraud and manipulation in the organization, the relationship is relativelyweak. Other findings also show that auditors who have a CFE certificate find it easier to findfraud in the company.
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http://repository.unmul.ac.id/handle/123456789/52797
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Repository Universitas Mulawarman copyright ©   LP3M Universitas Mulawarman
Jalan Kuaro Kotak Pos 1068
Telp. (0541) 741118
Fax. (0541) 747479 - 732870
Samarinda 75119, Kalimantan Timur, Indonesia
Contact Us | Send Feedback
 

 

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