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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Business Analytics (IJBA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jambi Accounting Review (JAR)
Ilham Wahyudi
Dosen FEB Universitas Jambi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Dinasti International Journal of Economics, Finance

 1 
The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Enggar Diah Puspa Arum; Ilham Wahyudi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2547

Abstract

Financial statement fraud is fraud committed by management in the form of misstatements of financial information that can harm other parties for personal or certain group interests. In recent years, the theory of financial statement fraud has developed, starting with the triangle, diamond, pentagon, and finally hexagon theories. The hexagon theory is a development of the previous theory with the components of stimulus, capability, collusion, opportunity, rationalization, and ego. The effect of the Hexagon Theory component on financial statement fraud is investigated in this study, with corporate governance serving as a moderating variable. This quantitative research was developed by observing 235 sets of data obtained from annual reports of public companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2016–2020 period and analyzing them using a panel data regression model processed with the EViews program. The results of the study prove that only the stimulus component, as measured by financial targets, and external pressure affect financial statement fraud. Furthermore, corporate governance has been shown to moderate the relationship between financial statement fraud and stimulus, opportunity, rationalization, and ego.
Co-Authors Achmad Fahmi Dj Achmad Hizazi Afrial Afrizal Afrizal Afrizal Akun Fadly Aprindah Jenny D Deki Andriadi Dewi Sutra Dian Rafiah Dini Haryati Dwi Arum R Dwiana Suharti IH Enggar Diah Puspa Arum Eri Bestary Al Haitamy Erja Humairah Lydia Fredy Olimsar Friyani, Rita Hazmi Arimiko S Junaidi Junaidi Lidya Febriani M Indra Gunawan Marizha Dwi R Misti Mardiana Moh. Rizal Syafiie Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Nurapni Jami P Nurfitriani Nurfitriani Oki Permata Ratih Kusumastuti Rico Wijaya Z Rita Friyani Siska Siska Sri Rahayu Susfayetti Sutyowati Sutyowati ulfamawaddah ulfamawaddah Wiwik Tiswiyanti Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana