Noor, Maraditta Puteri and Sari, Martdian Ratna (2024) Effect of Financial Factor and Accounting Anomaly on Financial Fraud Detection in Mining Sector Companies Listed on the Indonesia Stock Exchange 2021 – 2023. Proceeding of International Conferences The 5 Asia-Pacific Management Research Conference (APMRC) 2024. (Submitted)
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The 5th AsiaPacific Management Research Conference APMRC - Effect of Financial Factor and Accounting Anomaly on Financial Fraud Detection in Mining Sector Companies Listed on the Indonesia Stock Exchange 2021 20 (1).pdf Download (4MB) |
Abstract
Fraud is a significant problem in the financial sector, particularly in the Asia-Pacific region. This research focuses on the mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The objective is to identify specific financial factors and accounting anomalies that effectively detect financial fraud within this industry. This research used a comprehensive approach that begins with descriptive statistics to provide an overview of the key variables under study, a classical assumption test to evaluate the feasibility and reliability of the sample data, and panel data linear regression to identify relationships between financial indicators and fraud detection. Results show that Return on Assets and Ownership structure have a positive impact on fraud detection. Conversely, a Change in Inventory has a negative impact on fraud detection. However, the debt-equity ratio, receivable-to-sales ratio, and Earning Growth did not significantly influence financial fraud detection in the studied companies. The analysis suggests that while some financial metrics are potent indicators of fraud, others may not be as effective in the mining industry context. This discrepancy underscores the importance of tailoring fraud detection mechanisms to the specific characteristics of the industry being analyzed. This study underscores the need to consider industry-specific financial indicators in fraud detection efforts and the need to maintain performance stability and transparency to reduce the likelihood of financial fraud. Companies in the mining sector can utilize these insights to enhance their internal controls and fraud detection mechanisms, thereby mitigating the risk of financial statement fraud.
| Item Type: | Article |
|---|---|
| Subjects: | D Finance > D Finance D Finance > DB Financial report D Finance > DD Risk management D Finance > DF Invesment |
| Divisions: | Program Studi Sarjana > Akuntansi Bisnis |
| Depositing User: | Agus LIM Salim |
| Date Deposited: | 10 Mar 2025 03:38 |
| Last Modified: | 10 Mar 2025 03:38 |
| URI: | http://repo.ppm-manajemen.ac.id/id/eprint/3227 |
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