DO INTELLECTUAL CAPITAL AND ESG MITIGATE ACCOUNTING FRAUD?

Dicky Wijaya, Tan Ming Kuang

Abstract


Abstrak – Apakah Modal Intelektual dan ESG Mengurangi Kecurangan Akuntansi?

Tujuan Utama – Tujuan dari penelitian ini adalah untuk melihat pengaruh modal intelektual serta peran moderasi ESG terhadap kecurangan akuntansi.

Metode – Penelitian ini menggunakan analisis regresi logistik untuk menganalisis data. Sampel penelitian ini adalah seluruh perusahaan non-keuangan di Indonesia yang mempublikasikan laporan keuangannya secara konsisten dan memiliki skor ESG selama periode 2017-2021.

Temuan Utama - Implementasi ESG memperkuat modal intelektual dalam mengurangi kecurangan akuntansi. Hal ini meningkatkan akuntabilitas dan transparansi perusahaan. Pada sisi lainnya, modal intelektual sendiri tidak mempengaruhi kecurangan akuntansi.

Implikasi Teori dan Kebijakan - Penelitian mengimplikasikan bahwa penerapan ESG adalah upaya perusahaan memenuhi hak para pemangku kepentingan dan meminimalkan konflik agensi. Penelitian ini memberikan implikasi bagi regulator, perusahaan, dan investor untuk menerapkan ESG.

Kebaruan Penelitian - Penelitian ini memiliki kebaruan untuk memosisikan ESG sebagai pemoderasi pengaruh modal intelektual dan kecurangan akuntansi.


Abstract – Do Intellectual Capital and ESG Mitigate Accounting Fraud?

Main Purpose – This research aims to examine the influence of intellectual capital and the moderating role of ESG on accounting fraud.

Method – This research uses logistic regression analysis to analyze the data. The sample for this research is all non-financial companies in Indonesia that publish their financial reports consistently and have ESG scores during the 2017-2021 period.

Main Findings – The ESG implementation strengthens intellectual capital in reducing accounting fraud. This implementation increases company accountability and transparency. On the other hand, intellectual capital itself does not affect accounting fraud.

Theory and Practical Implications - Research implies that implementing ESG is a company's effort to fulfil the rights of stakeholders and minimize agency conflicts. This research provides implications for regulators, companies and investors to implement ESG.

Novelty - This research has the novelty of positioning ESG as a moderating influence of intellectual capital and accounting fraud.


Keywords


accounting fraud; agency conflict; esg; intellectual capital

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.17

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