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This is a Quantitative Study study.

September 27, 2025Jurnal Magister Akuntansi TrisaktiOpen Access

The Effect of Heptagon Fraud on Financial Statement Fraud With Moderation of Institutional Ownership

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Authors

AAAhmad Ali Akbar AslamyUniversitas Trisakti HLHexana Sri LastantiUniversitas Trisakti

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Implication

Analysis reveals that institutional ownership weakens several factors influencing financial statement fraud, suggesting enhanced governance is essential.

Key Points

Pressure, rationalization, capability, ego, and greed positively impact financial statement fraud, while opportunity and ignorance do not.
Institutional ownership moderates the influence of key factors on financial statement fraud, providing a protective effect in high-risk scenarios.
The research employed Moderated Regression Analysis and t-tests to analyze data from 42 manufacturing companies over a 3-year period.
Strengthening institutional governance through active shareholder engagement can help reduce the risk of fraudulent reporting in companies.

Cite This Study

Aslamy et al. (2025) studied this question.

synapsesocial.com/papers/68d7be66eebfec0fc5237f28 https://doi.org/10.25105/v12i2.23103

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Implication

Analysis reveals that institutional ownership weakens several factors influencing financial statement fraud, suggesting enhanced governance is essential.

The Effect of Heptagon Fraud on Financial Statement Fraud With Moderation of Institutional Ownership

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Heptagon Fraud on Financial Statement Fraud With Moderation of Institutional Ownership

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider