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The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

Previous research has focused on the outcomes of telework, investigating the advantages and disadvantages of teleworking for employees. However, these investigations do not examine whether there are differences between teleworkers when evaluating the advantages and disadvantages of teleworking. The aim of this study is to identify of distinct classes of teleworkers based on the advantages and disadvantages that teleworking has for them.

This study used secondary survey data collected by the Spanish National Statistics Institute (INE). A sample of 842 people was used for this study. To identify the distinct classes of teleworkers, their perceived advantages and disadvantages of teleworking were analyzed using latent class analysis.

Three different classes of teleworkers were distinguished. Furthermore, sociodemographic covariates were incorporated into the latent class model, revealing that the composition of the classes varied in terms of education level, household income, and the amount of time spent on teleworking per week. This study also examined the influence of these emergent classes on employees’ experience of teleworking.

This study contributes to previous research investigating if telework is advantageous or disadvantageous for teleworkers, acknowledging that teleworkers are not identical and may respond differently to teleworking.