{"id":"https://openalex.org/W7019727205","doi":"https://doi.org/10.31538/iijse.v8i2.6341","title":"The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting","display_name":"The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting","publication_year":2025,"publication_date":"2025-04-01","ids":{"openalex":"https://openalex.org/W7019727205","doi":"https://doi.org/10.31538/iijse.v8i2.6341"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6341","doi":"https://doi.org/10.31538/iijse.v8i2.6341","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6341","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6341/2626","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i2","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6341/2626","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043506701","display_name":"Nur Anita Chandra Putry","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210149231","display_name":"University of Sarjanawiyata Tamansiswa","ror":"https://ror.org/049gff252","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210149231"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur Anita Chandra Putry","raw_affiliation_strings":["Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I4210149231"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112394137","display_name":"Dewi Kusuma Wardani","orcid":"https://orcid.org/0000-0001-7368-5053","observed_orcids":["https://orcid.org/0000-0001-7368-5053"]},"institutions":[{"id":"https://openalex.org/I4210149231","display_name":"University of Sarjanawiyata Tamansiswa","ror":"https://ror.org/049gff252","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210149231"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dewi Kusuma Wardani","raw_affiliation_strings":["Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I4210149231"]}]},{"author_position":"last","author":{"id":null,"display_name":"Agnes Hardiyanti Dwi Kartika","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210149231","display_name":"University of Sarjanawiyata Tamansiswa","ror":"https://ror.org/049gff252","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210149231"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agnes Hardiyanti Dwi Kartika","raw_affiliation_strings":["Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I4210149231"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210149231"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.41644737,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9696999788284302,"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":0.9696999788284302,"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":0.01899999938905239,"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":0.007199999876320362,"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-statement-fraud","display_name":"financial statement fraud","score":0.859000027179718},{"id":"https://openalex.org/keywords/ineffective-monitoring","display_name":"ineffective monitoring","score":0.8339999914169312},{"id":"https://openalex.org/keywords/rationalization","display_name":"rationalization","score":0.8849999904632568},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8989999890327454},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9900000095367432}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.8302000164985657},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7577000260353088},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.701200008392334},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.570900022983551},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5364000201225281},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5042999982833862},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.503600001335144},{"id":"https://openalex.org/C52438962","wikidata":"https://www.wikidata.org/wiki/Q1555139","display_name":"Rationalization (economics)","level":2,"score":0.5027999877929688},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4799000024795532},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.45989999175071716},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.45980000495910645},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4156000018119812},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.40799999237060547},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.33629998564720154},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.28999999165534973}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6341","doi":"https://doi.org/10.31538/iijse.v8i2.6341","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6341","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6341/2626","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i2","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:9c008fe5686144ab81b4145748c4aaa3","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/9c008fe5686144ab81b4145748c4aaa3","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Indonesian Interdisciplinary Journal of Sharia Economics, Vol 8, Iss 2 (2025)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ojs2.e-journal.uac.ac.id:article/6341","doi":"https://doi.org/10.31538/iijse.v8i2.6341","is_oa":true,"landing_page_url":"https://e-journal.uac.ac.id/index.php/iijse/article/view/6341","pdf_url":"https://e-journal.uac.ac.id/index.php/iijse/article/download/6341/2626","source":{"id":"https://openalex.org/S4210231653","display_name":"Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)","issn_l":"2621-606X","issn":["2621-606X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"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":"10.31538/iijse.v8i2","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.7691941261291504,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7019727205.pdf","grobid_xml":"https://content.openalex.org/works/W7019727205.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Financial":[0],"reporting":[1],"fraud":[2,18],"is":[3,109],"widespread":[4],"among":[5],"companies":[6],"in":[7,19,28,96,120],"Indonesia":[8],"and":[9,22,55,85,103],"even":[10],"throughout":[11],"the":[12,23,34,49,77,88,106,115],"world.":[13],"The":[14,41,93],"high":[15],"level":[16],"of":[17,26,36,51,71,87,117],"financial":[20,39,59,111,135,147,158],"reports":[21],"large":[24],"number":[25],"failures":[27],"a":[29,37,65,69,130,142,153],"company":[30],"raise":[31],"concerns":[32],"about":[33],"authenticity":[35],"company's":[38],"reports.":[40],"research":[42,62,98],"currently":[43],"being":[44],"conducted":[45],"aims":[46],"to":[47],"determine":[48],"influence":[50,133,145,156],"ineffective":[52,100,127],"monitoring,":[53],"rationalization,":[54,102],"profitability":[56,151],"on":[57,76,114,134,146,157],"fraudulent":[58,110],"reporting.":[60,112],"This":[61],"method":[63],"applies":[64],"quantitative":[66],"approach":[67],"using":[68,79,82,90],"sample":[70],"174":[72],"manufacturing":[73],"companies'":[74],"data":[75,89,118],"IDX":[78],"sampling":[80],"techniques,":[81],"certain":[83],"considerations,":[84],"analysis":[86,119],"SPSS":[91],"25.":[92],"independent":[94],"variables":[95],"this":[97,121],"are":[99],"supervision,":[101],"profitability,":[104],"while":[105,150],"dependent":[107],"variable":[108],"Based":[113],"results":[116],"research,":[122],"it":[123],"was":[124],"found":[125],"that":[126],"supervision":[128],"has":[129,152],"significant":[131,143,154],"negative":[132,155],"statement":[136,148,159],"fraud.":[137,160],"In":[138],"addition,":[139],"rationalization":[140],"shows":[141],"positive":[144],"fraud,":[149]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2025-10-10T00:00:00"}
