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September 16, 2025International Journal of Engineering Business and Social Science

Determinants of Fraudulent Financial Reporting with Board Diversity as A Moderation Variable in Infrastructure Companies Listed on The Indonesia Stock Exchange

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Authors

PRPutri Alffiyah RizqiSriwijaya UniversityLFLuk Luk FuadahSriwijaya UniversityKTKemas Muhammad Husni ThamrinSriwijaya University

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Implication

Quantitative research reveals that external pressure and CEO duality influence fraudulent financial reporting in infrastructure firms, highlighting board diversity's moderating role.

Key Points

  • Fraudulent financial reporting is significantly influenced by external pressures and CEO duality in infrastructure companies.
  • Analysis showed that board diversity moderates the impact of external pressure and less effective supervision on fraudulent financial reporting.
  • Political connections do not significantly affect fraudulent financial reporting among the studied companies.
  • Improving corporate governance and board diversity is essential to reduce fraudulent financial reporting risks.

Cite This Study

Rizqi et al. (2025) studied this question.

synapsesocial.com/papers/68d4538731b076d99fa58912https://doi.org/10.58451/ijebss.v3i5.253
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1PERAN AUDIT COMMITTEE SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENT2024
  2. 2THE ROLE OF AUDIT COMMITTEE IN FRAUDULENT FINANCIAL REPORTING2025
  3. 3FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION2024
  4. 4Board characteristics, audit committee, and the possibility of financial statement fraud2025
  5. 5PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING2024 · 1 citations