2 documentos indexados para o autor: Amiruddin

This study aims to analyze the influence of financial targets, financial stability, external pressure, ineffective monitoring, the nature of the industry, and auditor changes on financial statement fraud in Islamic banks in Indonesia over the period 2014–2023. Financial statement fraud is measured using the Modified Beneish M-Score. The sample was selected using purposive sampling. The research data consist of financial statements from nine Islamic Commercial Banks over ten years, resulting in a total of 90 observations. Logistic regression analysis was performed using EViews software. The results indicate that financial targets and ineffective monitoring have a positive and significant effect on financial statement fraud, while financial stability has a negative and significant effect. In contrast, external pressure, the nature of the industry, and auditor changes show no significant effect on financial statement fraud. These findings support the Fraud Triangle Theory, particularly highlighting pressure and opportunity as key drivers of fraud. The study underscores the importance of robust Sharia-compliant oversight systems and advocates for the adoption of the Beneish M-Score model as an early detection tool for financial statement fraud in Indonesia’s Islamic banking sector.

This study examines the impact of sustainability disclosure, which includes environmental, social, and governance (ESG) dimensions, on earnings quality among companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. A quantitative approach was employed using multiple regression analysis. The findings reveal that environmental disclosures do not have a significant effect on earnings quality, whereas social and governance disclosures show a positive and significant influence. The results provide theoretical contributions by extending stakeholder and legitimacy theories within the context of an emerging market. Practically, these findings suggest that companies should strengthen the substance of social and governance reporting while improving the quality of environmental disclosure to ensure greater relevance and independent verification. Policy implications have also emerged for regulators to enhance ESG reporting standards by developing clearer sectoral guidelines and implementing third-party assurance, particularly in terms of environmental aspects. This study has certain limitations, including a relatively short observation period and a sample restricted to companies operating in Indonesia. Future research should expand the study period, incorporate mediating or moderating variables, and employ qualitative approaches to explore the substantive aspects of ESG disclosure in greater depth. Overall, this study is expected to serve as a reference for companies, investors, and policymakers in promoting sustainability transparency that supports reliable earnings reporting.