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Fraudulent financial statements often occur in several companies, however, efforts to detect the beginning of fraud have not been fully implemented. The purpose of this study is to determine the role of forensic accounting in the diamond model relationship to detect financial statement fraud. This research employs pressure, opportunity, rationalization, and capability in the perspective of fraud diamond, and technology audit as forensic accounting indicators. Samples used in this study are 42 bank companies listed on Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample is determined by using the purposive sampling method. Analysis of data is carried out using the MRA-SPSS program. The result showed that Pressure and Rationalization affect financial statement fraud. Forensic accounting is a moderating variable between pressure and financial statement fraud, rationalization, and financial statement fraud.

Using Attribution Theory, this study aims to examine several predictor variables such as independence, objectivity, professional skepticism, and the ability and experience of investigative auditors that potentially affect the effectiveness of audit procedures in revealing fraud. This research involved a total of 120 auditors consisting of auditors of the Supreme Audit Agency of the Republic of Indonesia (BPK) and auditors of the Indonesian Financial and Development Supervisory Agency (BPKP) representatives of the Special Region of Yogyakarta Indonesia as the research sample. The regression analysis revealed that the professional skepticism, the ability, and the experience of the investigative auditors had a significantly positive effect on the effectiveness of audit procedures in revealing fraud. The results serve as a material consideration for government auditing agencies, such as the BPK and BPKP to increase their effectiveness in implementing audit procedures using various means, such as through sustainable training and education programs as well as by increasing professional skepticism in conducting audits.

The study examined corporate governance and corporate sustainability impact on the performance of South African listed companies. Data retrieved from 30 companies for the period 2010-2020 was analysed using panel fully modified ordinary least squares (FMOLS) and dynamic ordinary least square (DOLS) methods. Dependent variables were grouped into the Accounting-based approach and the Market-based approach. Explanatory variables were also grouped into Corporate Governance and Accounting ratios. Findings revealed a strong relationship between corporate governance and company performance. This was substantiated by the result from Board gender diversity, which revealed both positive and negative relationships that were significant under both approaches. Directors’ remuneration revealed a positive but insignificant relationship under both approaches, while Board size revealed a negative relationship under both approaches. Further findings also revealed a strong relationship between corporate sustainability performance and company performance. This was established by the results from the ESG and ROA and ROE, which revealed negative but significant relationships under the first approach and became positive and significant under the second approach. Lastly, a strong relationship between corporate governance and corporate sustainability performance was revealed as shown between ESP and directors’ remuneration and a negative but significant relationship with board size and gender diversity. A cross-country based investigation to ascertain whether the same results can be achieved should be carried out.

The purpose of this study is to see whether there is an effect of the implementation of good corporate governance, firm size, and financial performance on firm value. And the results are known if the implementation of good corporate governance has a positive effect on firm value which indicates that the implementation of good corporate governance in Indonesia has a good impact on the development of firm value, in contrast to firm size and financial performance which have a negative effect on firm value, which is known if assets and profits are high. compared best with low firm value, and vice versa. On the one hand, financial performance can be an intervention variable for good corporate governance and firm size on firm value in a positive direction, which means that if firm profits can have an influence on the relationship between firm size and good corporate governance, the firm value will increase. From these objectives and results, it is recommended for further researchers to explore the indicators that exist in each member to find out valid findings by reviewing various aspects.

This study aims to examine and explain organizational culture's role in moderating the bystander effect and internal control effect on the tendency of accounting fraud. The research was conducted on The Village Credit Institution in Jembrana Regency, with the respondents being managers and employees who worked at the Village Credit Institution. Data were collected using a questionnaire, analyzed using variant-based SEM, and processed using Partial Least Square (PLS). The study's results found that the bystander effect and internal control significantly affected the tendency of accounting fraud. Organizational culture can moderate the bystander effect's influence and internal control on the tendency of accounting fraud. The results of this study are expected to provide a systematic overview to The Village Credit Institution management in the future regarding the influence of the bystander effect and the weakness of internal controls on the occurrence of accounting fraud. Through the results of this study, the Village Credit Institution Supervisory and Management Agency is expected to eliminate the influence of bystanders, streamline the internal control system, and through a positive organizational culture, encourage the emergence of whistleblowers as an effort to prevent fraud. Keywords: accounting fraud tendency, bystander effect, internal control, organizational culture.

This study examines the effect of tax incentives and corporate voluntary disclosure related to covid-19 on interim reports on firm value. This study tested the two independent variables using the dummy variable method. The provision of tax incentives related to Covid-19 is based on government policy. The company's voluntary disclosure of covid-19 in interim reports is based on notes to financial statements. The method used is purposive sampling. The number of samples obtained was 114 companies selected according to the research criteria in the 1st and 2nd quarter 2020 periods. This study used multiple regression analysis and panel data. The results show that the variable giving tax incentives related to Covid-19 negatively and significantly affects firm value. Meanwhile, the variable company voluntary disclosure related to covid-19 in the interim report shows unidirectional results, but has no effect on firm value.

This study aims to examine and explain organizational culture's role in moderating the bystander effect and internal control effect on the tendency of accounting fraud. The research was conducted on The Village Credit Institution in Jembrana Regency, with the respondents being managers and employees who worked at the Village Credit Institution. Data were collected using a questionnaire, analyzed using variant-based SEM, and processed using Partial Least Square (PLS). The study's results found that the bystander effect and internal control significantly affected the tendency of accounting fraud. Organizational culture can moderate the bystander effect's influence and internal control on the tendency of accounting fraud. The results of this study are expected to provide a systematic overview to The Village Credit Institution management in the future regarding the influence of the bystander effect and the weakness of internal controls on the occurrence of accounting fraud. Through the results of this study, the Village Credit Institution Supervisory and Management Agency is expected to eliminate the influence of bystanders, streamline the internal control system, and through a positive organizational culture, encourage the emergence of whistleblowers as an effort to prevent fraud. Keywords: accounting fraud tendency, bystander effect, internal control, organizational culture.

This study aims to analyze S.C.O.R.R.E. (stimulus, capability, opportunity, capability, cooperation, and ego) as the cause of financial statement fraud. The study was conducted on B.U.M.N. companies in Indonesia as a population with published financial statement analysis units with a total of 122 as samples obtained by purposive sampling technique after being selected for the period 2014-2018 (five years). The Binary Logistics regression technique is used in analyzing data with the dependent variable using a nominal scale (0-1) as a measurement of financial statement fraud. The study concludes that not all measurement dimensions are predicted to affect the occurrence of fraud in financial statements, while measurements using other dimensions prove a significant influence on the event of financial statement manipulation. The study results provide a reference to the potential for preventing financial statement fraud by identifying several measurement dimensions that can trigger financial statement fraud. Research using Binary Logistics regression would be better confirmed through observation, either by interview or primary data that supports and predicts the results of the analysis that was not carried out in this study, so the conclusions obtained have not fully concluded the existing phenomena.

This study aims to objectively investigate the impact of the Covid-19 pandemic on bank performance in Indonesia and the effect of corporate governance on banks. The sample consisted of 42 banks with 648 observations on the Indonesia Stock Exchange during the 2017-2020 period. The data were observed using a panel data set, and the estimation method used was Generalized least square (GLS). The results showed that the Covid-19 pandemic had a negative effect on bank performance. The governance variable proxied by the effectiveness of governance has a positive effect on performance. On the contrary, the governance variable proxied by the number of directors and board of commissioners has a negative effect on performance, unlike those proxied by diversity. The hierarchical regression analysis shows that the effectiveness of governance as a moderating variable can reduce the negative impact of the pandemic on performance. Therefore, it is possible to minimize the negative impact of Covid-19 on bank performance through effective governance. This is due to the ability to navigate through unexpected situations, identify opportunities, and create new strategies for adapting to the uncertainties caused by the pandemic. Effective governance shows that the bank has implemented good corporate governance to improve bank performance, efficiency, and service to stakeholders. This study provides empirical evidence that explores the overall governance effectiveness variable that can affect the relationship between the Covid-19 variable and bank performance.

Fraudulent financial statements often occur in several companies, however, efforts to detect the beginning of fraud have not been fully implemented. The purpose of this study is to determine the role of forensic accounting in the diamond model relationship to detect financial statement fraud. This research employs pressure, opportunity, rationalization, and capability in the perspective of fraud diamond, and technology audit as forensic accounting indicators. Samples used in this study are 42 bank companies listed on Indonesia Stock Exchange (IDX) during the period 2016-2019. The sample is determined by using the purposive sampling method. Analysis of data is carried out using the MRA-SPSS program. The result showed that Pressure and Rationalization affect financial statement fraud. Forensic accounting is a moderating variable between pressure and financial statement fraud, rationalization, and financial statement fraud.