The Role of Creative Accounting, Corporate Governance and Impression Management against Internal Control Systems and Accounting Fraud in Financial Reporting (Case Studies on Public Entities in Indonesia)

The Role of Creative Accounting, Corporate Governance and Impression Management against Internal Control Systems and Accounting Fraud in Financial Reporting (Case Studies on Public Entities in Indonesia)

Creative Accounting, Corporate Governance, Impression
Management, Internal Control System, Accounting Fraud.

This research was conducted to answer the question "Can the accuracy of the Financial Statements be trusted?" Accounting fraud in financial reporting raises great doubts
and losses for investors, creditors and other stakeholders. As a result, users get wrong information on the condition of the entity due to efforts to hide relevant and accurate
information, which results in users taking wrong analysis and decisions. The purpose of this study is to determine the effect of creative accounting, corporate governance and impression management on internal control systems and accounting fraud in financial reporting. Where the
internal control system variable becomes an intervening variable that connects creative accounting, corporate governance and impression management on accounting fraud in financial reporting. The samples taken in this study were staff, employees and employees of the accounting, and finance department in a public entity. This study uses Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the analysis can be concluded that creative accounting has an effect and corporate governance has an effect on accounting fraud. Meanwhile, corporate governance affects the internal control system.

Annisah Febriana dan Slamet