Detection of fraudulent financial reporting trough the Crowe’s Fraud Pentagon Theory in primary consumer goods indexed

The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial statements. The data was collected by using the documentation method, while the data analysis used was descriptive analysis, classical assumption test, and hypothesis testing. The population in this study were companies IDX Industrial Classification Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample in this study was 11 companies selected by the purposive sampling method. Based on the multiple linear regression analysis, the results show that opportunity, rationalization, and arrogance have a significant positive effects on fraud detection in Primary Consumer Goods Indexed. This means that rationalization, opportunity, and arrogance can detect fraudulent financial statements. However, the pressure and competence variables have a significance value below 5%. This means that the two variables do not have a significant effect on the detection of fraudulent financial reporting in companies indexed by primary consumer goods in the food and beverage sub-sector.

Association Between Subcatchment Land Cover and Ecological Stoichiometry Along a Human Modified Stream Network

The intersection between land cover and topography at the subcatchment scale can generate spatial heterogeneity in carbon (C), nitrogen (N), and phosphorus (P) supplies and alter ecological stoichiometry within river networks. Recognition of spatial patterns in the balance of energy and elements at the stream network scale is needed to increase our comprehension of the importance that watershed physiography has on stream functionality. Here we assessed the influence of topographically weighted land cover on the ecological stoichiometry of stream water, periphyton, and benthic macroinvertebrates among 18 stream segments within the Beaver River watershed (Ontario, Canada). Natural and anthropogenic land cover classes were topographically weighted within each subcatchment by increasing the weight of land cover located in hydrologically connected areas of the landscape (i.e., proximity to stream network, flow distance to sampling location, and flow accumulation). Univariate regression models were used to evaluate the influence of topographically weighted land cover and land use on the C, N, and P content and ratios of stream water, periphyton, and benthic macroinvertebrate consumers while accounting for spatial autocorrelation within the river network. We found that topographically weighted developed land was largely associated with the balance and concentrations of nutrients in stream water and primary consumer nutrient ratios, whereas topographically weighted agriculture inversely correlated with natural and wetland cover was associated with periphyton stoichiometry in addition to that of stream water and primary consumers. Spatial patterns in primary consumer elemental composition coincided with that of stream water and periphyton indicating a potential intermediary effect of land use on resource quality. Our results suggest that heterogeneity in the spatial arrangement of land cover within river networks can influence the ecological stoichiometry of stream water, periphyton, and benthic macroinvertebrates at the subcatchment scale.

Inconsistent Relationships of Primary Consumer N Stable Isotope Values to Gradients of Sheep/Beef Farming Intensity and Flow Reduction in Streams

Stable isotope values of primary consumers have been proposed as indicators of human impacts on nitrogen dynamics. Until now, these values have been related only to single-stressor gradients of land-use intensity in stream ecology, whereas potential interactive effects of multiple stressors are unknown. It also remains unknown whether stable isotope values of different primary consumers show similar relationships along gradients of stressor intensities. We sampled three common invertebrate grazers along gradients of sheep/beef farming intensity (0–95% intensively managed exotic pasture) and flow reduction (0–92% streamflow abstracted for irrigation). The δ15N values of the three primary consumers differed substantially along stressor gradients. Deleatidium δ15N values were positively related to farming intensity, showing a saturation curve, whereas Physella snail δ15N values were negatively related to farming intensity and Potamopyrgus snail δ15N values showed no relationship. In addition, Deleatidium stable isotope values responded positively to flow reduction intensity, a previously unstudied variable. An antagonistic multiple-stressor interaction was detected only for the mayfly Deleatidium, which occurred in streams experiencing up to 53% farming intensity. The lack of consistency in the relationships of the most important primary consumer grazers along the studied gradients may reduce their suitability as an indicator of anthropogenic N inputs.