{"id":"https://openalex.org/W4412902012","doi":"https://doi.org/10.61132/santri.v3i4.1748","title":"Pengaruh Fraud Factors terhadap Financial Restatement dan Konsekuensinya terhadap Firm Value","display_name":"Pengaruh Fraud Factors terhadap Financial Restatement dan Konsekuensinya terhadap Firm Value","publication_year":2025,"publication_date":"2025-07-29","ids":{"openalex":"https://openalex.org/W4412902012","doi":"https://doi.org/10.61132/santri.v3i4.1748"},"language":"en","primary_location":{"id":"doi:10.61132/santri.v3i4.1748","doi":"https://doi.org/10.61132/santri.v3i4.1748","is_oa":true,"landing_page_url":"https://doi.org/10.61132/santri.v3i4.1748","pdf_url":"https://journal.areai.or.id/index.php/SANTRI/article/download/1748/1817","source":{"id":"https://openalex.org/S4394736582","display_name":"SANTRI Jurnal Ekonomi dan Keuangan Islam","issn_l":"3025-5910","issn":["3025-5910","3025-7948"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SANTRI : Jurnal Ekonomi dan Keuangan Islam","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4412902012"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.areai.or.id/index.php/SANTRI/article/download/1748/1817","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Shafa Salsabila","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12833781","display_name":"Lampung University","ror":"https://ror.org/05wtz9f44","country_code":"ID","type":"education","lineage":["https://openalex.org/I12833781"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Shafa Salsabila","raw_affiliation_strings":["Universitas Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Lampung","institution_ids":["https://openalex.org/I12833781"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037699339","display_name":"Yuztitya Asmaranti","orcid":"https://orcid.org/0009-0009-1102-7851","observed_orcids":["https://orcid.org/0009-0009-1102-7851"]},"institutions":[{"id":"https://openalex.org/I12833781","display_name":"Lampung University","ror":"https://ror.org/05wtz9f44","country_code":"ID","type":"education","lineage":["https://openalex.org/I12833781"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yuztitya Asmaranti","raw_affiliation_strings":["Universitas Lampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Lampung","institution_ids":["https://openalex.org/I12833781"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I12833781"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"4","first_page":"66","last_page":"79"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6309000253677368,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6309000253677368,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.36329999566078186,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.7609999775886536},{"id":"https://openalex.org/keywords/fraud-pressure","display_name":"fraud pressure","score":0.9049999713897705},{"id":"https://openalex.org/keywords/fraud-opportunity","display_name":"fraud opportunity","score":0.9700000286102295},{"id":"https://openalex.org/keywords/rationalization","display_name":"rationalization","score":0.7649999856948853},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9760000109672546},{"id":"https://openalex.org/keywords/infrastructure-companies","display_name":"infrastructure companies","score":0.8119999766349792},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.972000002861023},{"id":"https://openalex.org/keywords/financial-reporting-integrity","display_name":"financial reporting integrity","score":0.5389999747276306},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6669999957084656}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6358100175857544},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.4233725666999817},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3734133839607239},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2802351713180542}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.61132/santri.v3i4.1748","doi":"https://doi.org/10.61132/santri.v3i4.1748","is_oa":true,"landing_page_url":"https://doi.org/10.61132/santri.v3i4.1748","pdf_url":"https://journal.areai.or.id/index.php/SANTRI/article/download/1748/1817","source":{"id":"https://openalex.org/S4394736582","display_name":"SANTRI Jurnal Ekonomi dan Keuangan Islam","issn_l":"3025-5910","issn":["3025-5910","3025-7948"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SANTRI : Jurnal Ekonomi dan Keuangan Islam","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.61132/santri.v3i4.1748","doi":"https://doi.org/10.61132/santri.v3i4.1748","is_oa":true,"landing_page_url":"https://doi.org/10.61132/santri.v3i4.1748","pdf_url":"https://journal.areai.or.id/index.php/SANTRI/article/download/1748/1817","source":{"id":"https://openalex.org/S4394736582","display_name":"SANTRI Jurnal Ekonomi dan Keuangan Islam","issn_l":"3025-5910","issn":["3025-5910","3025-7948"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SANTRI : Jurnal Ekonomi dan Keuangan Islam","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4412902012.pdf","grobid_xml":"https://content.openalex.org/works/W4412902012.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1915975522","https://openalex.org/W2121146822","https://openalex.org/W2506101767","https://openalex.org/W2899289854","https://openalex.org/W2939117232","https://openalex.org/W2968566043","https://openalex.org/W3004773560","https://openalex.org/W3102338667","https://openalex.org/W3121587754","https://openalex.org/W3122236161","https://openalex.org/W3171381996","https://openalex.org/W3208971338","https://openalex.org/W4389805859","https://openalex.org/W4409692569"],"related_works":["https://openalex.org/W4238906507","https://openalex.org/W4406523277","https://openalex.org/W3129812255","https://openalex.org/W7004995791","https://openalex.org/W7147060992","https://openalex.org/W2995017813","https://openalex.org/W7084145984","https://openalex.org/W4409689618","https://openalex.org/W2939173380","https://openalex.org/W7216205023"],"abstract_inverted_index":{"Financial":[0,61],"statement":[1,62,99,192,205],"restatements":[2,20,63,100,169,206],"often":[3,78],"negatively":[4],"impact":[5,103,167,212],"investor":[6],"perceptions":[7],"and":[8,51,75,101,137,157,161,196,237,243],"a":[9,54,127],"company's":[10,55],"market":[11],"value.":[12,172],"Previous":[13],"studies":[14],"have":[15],"shown":[16,209],"that":[17,53,179],"companies":[18,110,216],"conducting":[19],"experience":[21],"significant":[22,201],"share":[23],"price":[24],"declines,":[25],"with":[26,67,130],"an":[27],"average":[28],"decline":[29],"of":[30,48,72,82,152,168,175,180,185,215,240],"20%":[31],"following":[32],"the":[33,46,95,113,150,166,176,181,213,218,222,238],"announcement.":[34],"This":[35,90],"phenomenon":[36],"reflects":[37],"investors'":[38],"high":[39],"sensitivity":[40],"to":[41,45,80,93,120,148,164,210],"negative":[42],"information":[43],"related":[44],"reliability":[47],"financial":[49,73,88,98,135,191,204,234],"statements":[50,136],"suggests":[52],"reputation":[56],"can":[57],"be":[58],"damaged":[59],"quickly.":[60],"are":[64,76],"generally":[65],"associated":[66],"material":[68],"errors":[69],"or":[70,84],"manipulation":[71],"information,":[74],"therefore":[77],"linked":[79],"indications":[81],"fraud":[83,153],"deception":[85],"in":[86,217,232,246],"prior":[87],"reporting.":[89],"study":[91,177,223],"aims":[92],"analyze":[94],"factors":[96,154,184],"influencing":[97],"their":[102],"on":[104,108,112,159,170],"firm":[105,171],"value,":[106],"focusing":[107],"infrastructure":[109,219],"listed":[111],"Indonesia":[114],"Stock":[115],"Exchange":[116],"(IDX)":[117],"from":[118,134],"2021":[119],"2023.":[121],"The":[122,141,173],"research":[123],"method":[124],"used":[125],"is":[126],"quantitative":[128],"approach":[129],"secondary":[131],"data":[132],"obtained":[133],"official":[138],"company":[139],"publications.":[140],"analysis":[142],"was":[143],"conducted":[144],"using":[145],"logistic":[146],"regression":[147,163],"examine":[149],"influence":[151],"(pressure,":[155],"opportunity,":[156],"rationalization)":[158],"restatements,":[160],"linear":[162],"assess":[165],"results":[174],"indicate":[178],"three":[182],"main":[183],"fraud,":[186],"only":[187],"rationalization":[188],"significantly":[189,211],"influences":[190],"restatements.":[193],"Meanwhile,":[194],"pressure":[195],"opportunity":[197],"do":[198],"not":[199,208],"show":[200],"effects.":[202],"Furthermore,":[203],"were":[207],"value":[214],"sector":[220],"during":[221],"period.":[224],"These":[225],"findings":[226],"provide":[227],"important":[228],"insights":[229],"for":[230],"stakeholders":[231],"understanding":[233],"reporting":[235],"risks":[236],"urgency":[239],"strengthening":[241],"ethics":[242],"internal":[244],"controls":[245],"companies.":[247]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}
