3rd Asia Pacific International Conference on Industrial Engineering and Operations Management

The Effect of XBRL Technology, Dividend Payout Ratio, and Net Profit Margin on Manipulation of Financial Statement (Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2018-2021 Period)

Tri Utami Lestari & Dalfa Khotimatul Ulya
Publisher: IEOM Society International
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Track: Case Studies
Abstract

Manipulation of financial statements is an action taken to make a material misstatement of the company's financial statements in order to improve performance. Such activities in financial reporting may be brought on by party pressure and performance expectations, which do not accurately reflect the parties' true financial situation and performance. There are several factors that influence this practice, namely xbrl technology, dividend payout ratio, and net profit margin. This study aims to determine how the influence of xbrl technology, dividend payout ratio, and net profit margin on the manipulation of financial statements. This study uses quantitative methods. The population in this study is State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period. The research sample was taken using purposive sampling method and 17 companies were selected. The data analysis method used in this research is panel data regression analysis and uses eviews 12 software. Result showed that the application of xbrl technology, dividend payout ratio, and net profit margin simultaneously affect the manipulation of financial statements. Partially xbrl technology and net profit margin have a negative and significant effect on manipulation of financial statement, while dividend payout ratio has no significant effect on manipulation of financial statement.

Published in: 3rd Asia Pacific International Conference on Industrial Engineering and Operations Management, Johor Bahru, Malaysia

Publisher: IEOM Society International
Date of Conference: September 13-15, 2022

ISBN: 978-1-7923-9162-0
ISSN/E-ISSN: 2169-8767