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All Journal Jurnal Manajemen dan Organisasi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi
Alexander Anggono
Accounting Departement, Faculty Of Economics, Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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Journal : AKRUAL: Jurnal Akuntansi

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Detecting Indications of Financial Statement Fraud: a Hexagon Fraud Theory Approach Tarjo; Alexander Anggono; Eklamsia Sakti
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p119-131

Abstract

This study emphasizes on examining the fraud hexagon theory referring to signs of fraud of financial statements, which employs all manufacturing companies listed in the IDX (Indonesia Stock Exchange). However, total selected sample are 153 of the manufacturing industry. The companies are categorized into indicated and not indicated committing fraud in the 2010-2018 period by applying the Beneish M-Score. The findings demonstrated that financial stability, the financial targets, the external pressures, the nature of industry, and CEO duality can be applied to predict fraud of financial statements. Meanwhile, personal financial needs, ineffective monitoring, quality of external auditors, auditor turnover, director turnover, and marginal costs cannot indicate occurrence of the fraud of financial statement. The findings conclude that pressure, ego, and opportunity significantly affect the financial statement fraud. Future research are suggested to consider different proxies for fraudulent financial statements; hence, the accuracy of the proxies can be compared with this study. Moreover, adding other proxies of conspiracy such as bonuses received by managers will be beneficial.
Co-Authors Anang Suwitoyo Beni Pradinata Eklamsia Sakti Moh. Riskiyadi Tarjo Tarjo Tarjo Tarjo Tarjo