Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

Nur Triyani; Hasni Yusrianti; Kemas Muhammad Husni Thamrin

doi:doi:10.11648/j.ijebo.20241203.11

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Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

Nur Triyani

, Hasni Yusrianti^*

, Kemas Muhammad Husni Thamrin

Published in International Journal of Economic Behavior and Organization (Volume 12, Issue 3)

Received: 25 May 2024 Accepted: 19 June 2024 Published: 2 July 2024

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Abstract

Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.

Published in	International Journal of Economic Behavior and Organization (Volume 12, Issue 3)
DOI	10.11648/j.ijebo.20241203.11
Page(s)	114-122
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Pressure, Arrogance, Collusion, Fraudulent Financial Statements, Income Tax Rate

References

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APA Style

Triyani, N., Yusrianti, H., Thamrin, K. M. H. (2024). Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). International Journal of Economic Behavior and Organization, 12(3), 114-122. https://doi.org/10.11648/j.ijebo.20241203.11

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ACS Style

Triyani, N.; Yusrianti, H.; Thamrin, K. M. H. Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). Int. J. Econ. Behav. Organ. 2024, 12(3), 114-122. doi: 10.11648/j.ijebo.20241203.11

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AMA Style

Triyani N, Yusrianti H, Thamrin KMH. Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). Int J Econ Behav Organ. 2024;12(3):114-122. doi: 10.11648/j.ijebo.20241203.11

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@article{10.11648/j.ijebo.20241203.11,
  author = {Nur Triyani and Hasni Yusrianti and Kemas Muhammad Husni Thamrin},
  title = {Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)
},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {12},
  number = {3},
  pages = {114-122},
  doi = {10.11648/j.ijebo.20241203.11},
  url = {https://doi.org/10.11648/j.ijebo.20241203.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20241203.11},
  abstract = {Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.
},
 year = {2024}
}

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TY  - JOUR
T1  - Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

AU  - Nur Triyani
AU  - Hasni Yusrianti
AU  - Kemas Muhammad Husni Thamrin
Y1  - 2024/07/02
PY  - 2024
N1  - https://doi.org/10.11648/j.ijebo.20241203.11
DO  - 10.11648/j.ijebo.20241203.11
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 114
EP  - 122
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20241203.11
AB  - Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.

VL  - 12
IS  - 3
ER  -

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Author Information

Nur Triyani

Accounting Department, Universitas Sriwijaya, Palembang, Indonesia

Contact Email

http://orcid.org/0009-0003-6139-068X
Hasni Yusrianti

Accounting Department, Universitas Sriwijaya, Palembang, Indonesia

Contact Email

http://orcid.org/0000-0003-3541-7335
Kemas Muhammad Husni Thamrin

Accounting Department, Universitas Sriwijaya, Palembang, Indonesia

Contact Email

http://orcid.org/0000-0002-2907-106X

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APA Style

Triyani, N., Yusrianti, H., Thamrin, K. M. H. (2024). Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). International Journal of Economic Behavior and Organization, 12(3), 114-122. https://doi.org/10.11648/j.ijebo.20241203.11

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ACS Style

Triyani, N.; Yusrianti, H.; Thamrin, K. M. H. Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). Int. J. Econ. Behav. Organ. 2024, 12(3), 114-122. doi: 10.11648/j.ijebo.20241203.11

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AMA Style

Triyani N, Yusrianti H, Thamrin KMH. Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia). Int J Econ Behav Organ. 2024;12(3):114-122. doi: 10.11648/j.ijebo.20241203.11

Copy | Download

@article{10.11648/j.ijebo.20241203.11,
  author = {Nur Triyani and Hasni Yusrianti and Kemas Muhammad Husni Thamrin},
  title = {Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)
},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {12},
  number = {3},
  pages = {114-122},
  doi = {10.11648/j.ijebo.20241203.11},
  url = {https://doi.org/10.11648/j.ijebo.20241203.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20241203.11},
  abstract = {Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.
},
 year = {2024}
}

Copy | Download

TY  - JOUR
T1  - Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

AU  - Nur Triyani
AU  - Hasni Yusrianti
AU  - Kemas Muhammad Husni Thamrin
Y1  - 2024/07/02
PY  - 2024
N1  - https://doi.org/10.11648/j.ijebo.20241203.11
DO  - 10.11648/j.ijebo.20241203.11
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 114
EP  - 122
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20241203.11
AB  - Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The data in this study consisted of 207 research observations determined using purposive sampling method. Data collection was conducted through document analysis, using annual financial reports and annual reports. The analytical technique employed was regression analysis, moderated by Eviews. The study commenced with a descriptive statistical analysis, followed by an examination of the classical assumptions, including multicollinearity and heteroskedasticity. Finally, an analysis of moderated regression was conducted. The results of the regression analysis indicated that pressure, arrogance, and collusion were found to influence financial statement fraud. The moderated regression analysis demonstrated that the income tax rate was capable of moderating the influence of pressure, arrogance, and collusion on financial statement fraud. The theoretical implications of this study offer a novel perspective on the moderating effect of income tax rates on the relationship between pressure, arrogance and collusion and financial statement fraud. This study is of practical value and provides information that can inform decision-making for stakeholders.

VL  - 12
IS  - 3
ER  -

Copy | Download