Green Competitive Advantage dan Faktor Fraud dalam Mempengaruhi Kecurangan Laporan Keuangan

Abstract

       This study aims to determine the effect of green competitive advantage factors and fraud: frequency of number of CEO photos, unstable organizational structure, financial target, ineffective monitoring, and political connection to fraudulent financial statement. This observation uses secondary annual reporting and sustainability data from all corporate sectors except the banking sector, with a total of 220 from 2020 to 2021, listed on idx.co.id and the company's official website Determination of the sample in this test is done with a targeted sampling procedure to get a representative sample in accordance with the criteria of the researcher. Logistics regression analysis is an analytical tool in this study using SPSS version 22 program. The result of this study are green competitive advantage, unstable organizational structure, ineffective monitoring, and political connections have a negative impact. While the number of CEO photos and financial targets have a significant positive effect on fraud.