Do Intellectual Capital and ESG Mitigate Accounting Fraud?

Wijaya, Dicky and Tan Ming Kuang, - (2023) Do Intellectual Capital and ESG Mitigate Accounting Fraud? Jurnal Akuntansi Paradigma, 14 (2). pp. 236-245. ISSN 2089-5879

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Abstract

The Main Purpose – This research aims to examine the influence of intellectual capital and the moderating role of ESG on accounting fraud. Method – This research uses logistic regression analysis to analyze the data. The sample for this research is all non-financial companies in Indonesia that publish their financial reports consistently and have ESG scores during the 2017-2021 period. Main Findings – The ESG implementation strengthens intellectual capital in reducing accounting fraud. This implementation increases company accountability and transparency. On the other hand, intellectual capital itself does not affect accounting fraud. Theory and Practical Implications - Research implies that implementing ESG is a company’s effort to fulfill the rights of stakeholders and minimize agency conflicts. This research provides implications for regulators, companies, and investors for implementing ESG. Novelty - This research has the novelty of positioning ESG as a moderating influence of intellectual capital and accounting fraud.

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