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Journal

Fraudulent Financial Statements at Sharia Banks

Accounting Analysis Journal · Vol. 8 No. 3 (2020) · pp. 198–206

DOI
10.15294/aaj.v8i3.33625
ISSN
2502-6216, 2252-6765
Published
2020-04-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia. The population of this study was Sharia Commercial Banks in Indonesia with observation period in 2015-2018. Samples are selected by using purposive sampling method. Analysis of research data used panel data regression analysis. The results of this study indicate that sharia compliance, change in director and frequent number of CEO's picture have a positive and significant effect on fraudulent financial statements. This study also finds that financial stability, financial target, and effective monitoring have no significant effect on fraudulent financial statements. Sharia Commercial Banks are advised not to make changes to the composition of the board of directors within a short span of time so that financial fraud can be minimized. The weakness of this research is that there is a pressure condition in the element of the crowe’s fraud pentagon theory that has not been studied. The addition of research objects from several different countries as well as extending the period of observation is also recommended in order to obtain more accurate research results.

Collaboration network of the authors

30 authors · 94 co-authorship links · 5 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Diponegoro University
  • State University of Jakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ahmad NurkhinState University of Semarang7
S. MartonoState University of Semarang3
Indah AnisykurlillahState University of Semarang3
Indah Fajarini Sri WahyuningrumState University of Semarang2
Prabowo Yudo JayantoState University of Semarang2
FachrurrozieAffiliation unknown2
Muhsin MuhsinState University of Semarang2
Abdul RohmanDiponegoro University2
Mendi Sri HartatiState University of Semarang1
Ria Astuti SafitriState University of Semarang1
Bayu Bagas HapsoroState University of Semarang1
Hamzah Fahreza GymnastiarState University of Semarang1
KardoyoAffiliation unknown1
KusumantoroState University of Semarang1
WidiyantoState University of Semarang1
SulhadiAffiliation unknown1
Teguh Hardi RaharjoState University of Semarang1
Kusumantoro KusumantoroState University of Semarang1
Kardoyo KardoyoState University of Semarang1
Nurdian SusilowatiState University of Semarang1
Amir MahmudState University of Semarang1
Nurul HayatiState University of Semarang1
Satsya Yoga BaswaraState University of Semarang1
Anna Kania WidiatamiState University of Semarang1
Junjung SugiyatState University of Semarang1
Christian Wiradendi WolorState University of Jakarta1
Fachrurrozie FachrurrozieState University of Semarang1
Asrori AsroriState University of Semarang1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Fraudulent Financial Statements at Sharia Banks</dc:title>
	<dc:creator>Uciati, Neni</dc:creator>
	<dc:creator>Mukhibad, Hasan</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia. The population of this study was Sharia Commercial Banks in Indonesia with observation period in 2015-2018. Samples are selected by using purposive sampling method. Analysis of research data used panel data regression analysis. The results of this study indicate that sharia compliance, change in director and frequent number of CEO's picture have a positive and significant effect on fraudulent financial statements. This study also finds that financial stability, financial target, and effective monitoring have no significant effect on fraudulent financial statements. Sharia Commercial Banks are advised not to make changes to the composition of the board of directors within a short span of time so that financial fraud can be minimized. The weakness of this research is that there is a pressure condition in the element of the crowe’s fraud pentagon theory that has not been studied. The addition of research objects from several different countries as well as extending the period of observation is also recommended in order to obtain more accurate research results.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/33625</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i3.33625</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 3 (2019): November; 198-206</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/33625/15832</dc:relation>
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