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Empirical analysis reveals industry nature influences financial statement fraud in listed energy firms, highlighting operational factors over auditor characteristics.
This study uses a quantitative approach that aims to examine and analyze the relationship between fraud and financial statements by using the fraud diamond theory as measured by fraud scores in energy sector companies. The data used in this study comes from secondary data, which is obtained by accessing financial reports on the IDX website. Data analysis techniques are applied to the logistic regression analysis by operating SPSS 26 software. The findings of this study indicate that the nature of industry has an effect on financial statement fraud. However, personal financial need, auditor firm size, and change of auditor have no effect on financial statement fraud.
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Pitaloka et al. (2024) studied this question.
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