What type of study is this?

This is a Quantitative Study study.

October 2, 2025Jurnal AkuntansiOpen Access

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

View Full Paper

Ask AI

Bookmark

External pressure significantly increases financial statement fraud in Indonesian manufacturing companies.
Tax digitalisation and CSR disclosure both have significant negative impacts on financial statement fraud.
Measurement of CSR disclosure was based on the CSRI index derived from GRI standards.
The research underscores the need for effective CSR practices to reduce fraud risks in the industry.

No takes yet. Share an insight, caveat, or question.

Quantitative analysis finds external pressure increases financial fraud in IDX-listed firms, suggesting CSR and tax digitalisation can reduce risks.

Misa et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark

Quantitative analysis finds external pressure increases financial fraud in IDX-listed firms, suggesting CSR and tax digitalisation can reduce risks.