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This is a Quantitative Study study.

November 8, 2025International Journal of Economics, Management and AccountingOpen Access

Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in SOEs

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Authors

RSRania SuksmaningtyasUniversitas Dian Nuswantoro IPImang Dapit PamungkasUniversitas Dian Nuswantoro

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Implication

Quantitative analysis shows whistleblowing strengthens rationalization and competence link to fraud in SOEs, suggesting a governance role in reporting integrity.

Key Points

Financial stability plays a critical role in the risk of fraudulent financial statement occurrence within SOEs.
The moderated regression analysis indicated a significant influence of whistleblowing on the relationship between rationalization and fraud.
Panel data regression was utilized, analyzing secondary data from 104 Indonesian state-owned enterprises for the years 2021 to 2024.
This research highlights the importance of effective whistleblowing mechanisms to mitigate fraud risk in the public sector.

Cite This Study

Suksmaningtyas et al. (2025) studied this question.

synapsesocial.com/papers/690e8b6ca5b062d7a4e7366b https://doi.org/10.61132/ijema.v1i1.1054

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Implication

Quantitative analysis shows whistleblowing strengthens rationalization and competence link to fraud in SOEs, suggesting a governance role in reporting integrity.

Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in SOEs

Discussion

Member takes

Implication

Key Points

Cite This Study

Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in SOEs

Discussion

Member takes

Implication

Key Points

Cite This Study

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