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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Golden Ratio of Finance Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Azizah, Widyaningsih
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Journal : Golden Ratio of Finance Management

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Can the Fraud Hexagon Components Detect Fraudulent Financial Reporting? Azizah, Widyaningsih
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.447

Abstract

Accounting information in financial statements is very important for users of financial statements when deciding. Management tries to make these financial statements perform well. Opportunistically, managers can manipulate financial statements to make them look good, which encourages companies to commit fraud on financial statements. This study uses the Fraud Hexagon component to examine the factors that influence financial statement fraud. Fraud hexagon theory is the latest six-dimensional fraud component developed by Vousinas by adding aspects of collusion. Sample selection is based on the purposive sampling method. The analysis method used in this research is panel data logistic regression analysis through the Eviews 10 application. The results showed that opportunity, rationalization, and capability did not affect financial statement fraud. The other three components of the fraud hexagon, namely pressure, arrogance, and conspiracy, significantly affect financial statement fraud.
Financial Statement Fraud Before the Pandemic COVID-19 Azizah, Widyaningsih
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.480

Abstract

Financial statement fraud is a practice that can cause huge losses for investors, a lack of trust in the market and the existing accounting system, and the wrong decision-making process. Financial statement fraud can start from the manipulation of financial statements that are considered immaterial but then become a massive accounting scandal or start from the opportunistic behavior of managers so that their goals can be achieved. This study relies on the components of the fraud diamond to detect financial statement fraud, which consists of pressure, opportunity, rationalization, and ineffective monitoring. Pressure is proxied by external pressure, opportunity is proxied by ineffective monitoring, rationalization is proxied by auditor changes where auditor changes in companies can be seen as an attempt to eliminate fraud trials by previous auditors, and capability is proxied by changes in directors. This study succeeded in proving that pressure has a significant negative effect on financial statement fraud, and capability has no significant effect on financial statement fraud. Meanwhile, opportunity and rationalization do not affect financial statement fraud.
Co-Authors Aprizalni, Lidya Dewi Trirahayu Fatimah Azzahrah Harsono, Hindradjid Heriansyah, Kurnia Irawan, Indra Ade Nelyumna Nelyumna, Nelyumna Setiarini Setiarini, Setiarini Shinta Budi Astuti Sri Ambarwati Suyatna, Andini Rahmawati Tyahya Whisnu Hendratni Wahyoeni, Sri Irviati Wahyudi, Ade