The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud
Abstract The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector. We use panel data analysis to uncover connections between external pressures, industry research, and financial statement frau...
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/benefit/article/view/3585 |
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| _version_ | 1805338142705713152 |
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| author | Marjohan, Masno Adhe Purnomo, Nugroho Dwi Pratama, Guruh |
| author_facet | Marjohan, Masno Adhe Purnomo, Nugroho Dwi Pratama, Guruh |
| author_sort | Marjohan, Masno |
| collection | OJS |
| description | Abstract The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector. We use panel data analysis to uncover connections between external pressures, industry research, and financial statement fraud. We know financial fraud is common in developed countries among property developers, but relatively limited in developing countries. Investors play an important role in diamond fraud and financial statement fraud, as they significantly affect the value of the company. So, it is very important for companies to present accurate information that reflects actual conditions without resorting to fraudulent practices. Transparency in financial reporting is essential to safeguard the interests of internal and external stakeholders. We suggest enhancing the role of Internal Audit and implementing robust risk management measures to strengthen internal control mechanisms, enable business expansion and innovation. Our main goal is to eradicate financial fraud, thereby increasing the overall value of companies in the Property and Real Estate sector. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3585 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3585 The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud Marjohan, Masno Adhe Purnomo, Nugroho Dwi Pratama, Guruh Fraud Financial statements, External pressure, nature of Industry, Rationalization, Capability and Company Value (PBV). Abstract The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector. We use panel data analysis to uncover connections between external pressures, industry research, and financial statement fraud. We know financial fraud is common in developed countries among property developers, but relatively limited in developing countries. Investors play an important role in diamond fraud and financial statement fraud, as they significantly affect the value of the company. So, it is very important for companies to present accurate information that reflects actual conditions without resorting to fraudulent practices. Transparency in financial reporting is essential to safeguard the interests of internal and external stakeholders. We suggest enhancing the role of Internal Audit and implementing robust risk management measures to strengthen internal control mechanisms, enable business expansion and innovation. Our main goal is to eradicate financial fraud, thereby increasing the overall value of companies in the Property and Real Estate sector. Universitas Muhammadiyah Surakarta 2023-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/benefit/article/view/3585 10.23917/benefit.v8i2.3585 Benefit: Jurnal Manajemen dan Bisnis; Benefit : Volume 8 Desember No 2 tahun 2023; 101-123 2541-2604 1410-4571 eng https://journals2.ums.ac.id/index.php/benefit/article/view/3585/1071 Copyright (c) 2023 Benefit: Jurnal Manajemen dan Bisnis https://creativecommons.org/licenses/by/4.0 |
| spellingShingle | Fraud Financial statements, External pressure, nature of Industry, Rationalization, Capability and Company Value (PBV). Marjohan, Masno Adhe Purnomo, Nugroho Dwi Pratama, Guruh The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title | The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title_full | The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title_fullStr | The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title_full_unstemmed | The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title_short | The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud |
| title_sort | effect of financial reporting on company value the impact of company financial statement fraud |
| topic | Fraud Financial statements, External pressure, nature of Industry, Rationalization, Capability and Company Value (PBV). |
| topic_facet | Fraud Financial statements, External pressure, nature of Industry, Rationalization, Capability and Company Value (PBV). |
| url | https://journals2.ums.ac.id/index.php/benefit/article/view/3585 |
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