Editor Evaluation Form

A. GENERAL DATA ON PAPER

Manuscript No: 2426
Manuscript Title: Detecting Fraudulent Financial Reporting Using the Heptagon Fraud
Model: Evidence from State-Owned Enterprises Indonesia

B. EVALUATION OF THE PAPER

Please check the appropriate option):
Aspect Yes No
The manuscript fit the journal’s scope and aim V
The manuscript will be of interest to the readership V
The manuscript meet the acceptable quality V
The content and writing is good enough to make it worth V
reviewing
The manuscript comply with the journal’s instructions for V
authors

C. OVERALL EVALUATION
Please check the appropriate option
Send to Reviewers V
Rejected

D. EDITOR COMMENT
Please highlight (colored) any respond to editor/reviewer comment in the manuscript text
No Aspect Editor Comment Author Respond
1. Title

2. Abstract

3. Introduction State clearly the novelty of this manuscript.
What are the significant difference between
this study and previous relevant studies
Why studying fraud of State owned enterprises
is that important?
Terima kasih atas ketelitian anda dalam
mereview artikel yang kami usulkan.
Kami menerima saran anda dengan
sangat terbuka dan berkenan untuk
bekerja sama sehingga dapat
meningkatkan kualitas dari artikel kami.

Kami telah memperjelas apa saja

novelty yang termuat dalam penelitian
yang kami usulkan. Selain itu, urgensi
untuk meneliti pada topik ini juga telah
kami uraikan dengan masalah serta

4. Theoretical Related to the moderating role of GCG, authors
Framework and need to take position: is it strengthening or
Hypothesis (If Any) weakening the impact of each independents
variables on FFR. This direction of the
moderating role will influence the hypothesis
testing and the discussion
5. Research Method The symbol used for variables should be
consistent between table 2, 3, 4 and figure 2
It is better to use abbreviated variable names,
for example OPT for opportunity, rather than
X1 etc.
6. Data Analysis and Insert a column in Table 6 showing the
Discussion coefficient of repressor. The direction of the
coefficient should be an important part of the
discussion
fenomena yang terjadi dalam jangka
waktu penelitian kami.
Terima kasih atas review yang anda
berikan. Saran yang anda berikan
kepada kami, sangat terbuka untuk
kami kolaborasikan dalam penelitian
kami.
Kami telah menentukan arah dari
hubungan antara variabel moderasi
dengan variabel dependen-independen
lainnya, yang dibangun melalui
rumusan hipotesis kami sesuai dengan
saran yang diberikan.
Terima kasih atas saran yang anda
berikan. Review anda tentu membantu
kami dalam memperbaiki kualitas
penulisan kami pada artikel ini.
Kami telah menyeragamkan penyebutan
variabel dalam setiap tabel dan gambar
sesuai dengan arahan yang diberikan.
Devina

The discussion needs to further elaborate on

the research findings: link the state of the art
with the findings and discussion; explain the
reasons for the findings (why?), and
comparatively analyze the findings with other
research results (based on primary references)
(what else)
7. Conclusion, The practical implication should closely related Devina
Implication, to the findings. Be more specific on the
Suggestions, and research implications
Limitations

8. Language

9. Writing system Reference titles capitalize only the beginning Pak Imang
of the title, not every word. Check the author
guideline for more details
10. Reference and Add at least five more recent reference Pak Imang
Citation System published in the last three years from
international reputable journals
11. Instrument The figure should be re-write in an editable Angel
format, not an image (crop and paste)