E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 6 (2022)

Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company

Deranika Ratna Kristiana (Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara Yogyakarta, Indonesia)
Atika Jauharia Hatta (Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara Yogyakarta, Indonesia)



Article Info

Publish Date
26 Jun 2022

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...