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. Rafi

What are the significant difference between
this study and previous relevant studies

Why studying fraud of State owned enterprises

is that important?

4. Theoretical Related to the moderating role of GCG, authors Rafi H1-7

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 Rafi
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 Devina
Discussion coefficient of repressor. The direction of the
coefficient should be an important part of the
discussion

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)