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All Journal IBDA` : Jurnal Kajian Islam dan Budaya JAM Bioedukasi: Jurnal Pendidikan Biologi Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah Jurnal Al-Ijtimaiyyah Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik JURNAL PENDIDIKAN TAMBUSAI RELIGIA Jurnal Peurawi : Media Kajian Komunikasi Islam JURNAL Al-AZHAR INDONESIA SERI SAINS DAN TEKNOLOGI Jurnal Biogenerasi Community Development Journal: Jurnal Pengabdian Masyarakat Takammul : Jurnal Studi Gender dan Islam Serta Perlindungan Anak KLOROFIL: Jurnal Ilmu Biologi dan Terapan Jurnal Syntax Fusion : Jurnal Nasional Indonesia INVOICE : JURNAL ILMU AKUNTANSI Nautical: Jurnal Ilmiah Multidisiplin Indonesia IBDA': Jurnal Kajian Islam dan Budaya Jurnal Osadhawedyah bidang Medis dan Kesehatan Jurnal Pemberdayaan Masyarakat Nusantara BIO-CONS: Jurnal Biologi dan Konservasi Jurnal Biologi
Rasyidah Rasyidah
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon Rasyidah, Rasyidah; Anwar, Azwar; Hamzah, Hajrah
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15686

Abstract

This study aims to analyze the effect of elements in the Fraud Hexagon on financial statement fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The dependent variable in this study is financial statement fraud, measured by the F-score Model. The independent variables are the six elements in the fraud hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion, each proxied by performance level, monitoring ineffectiveness, change of auditors, change of director, CEO duality, and audit fees. This study utilizes 105 sample data selected using the purposive sampling method. The data was analyzed using multiple linear regression analysis. The results indicate that pressure (performance level) has a positive and significant effect on financial statement fraud. Capability (change of director) has a negative and significant effect, suggesting that changes in leadership can mitigate fraud risks. However, opportunity (monitoring ineffectiveness), rationalization (change of auditors), arrogance (CEO duality), and collusion (audit fees) do not significantly influence the potential for financial statement fraud. These findings highlight the importance of monitoring performance levels and leadership changes in preventing financial statement fraud in SOEs. The study provides valuable insights for regulators and corporate governance bodies to enhance their fraud prevention frameworks and ensure the integrity of financial reporting. This research contributes to the existing literature by integrating the Fraud Hexagon model in the context of SOEs, offering a comprehensive understanding of the factors influencing financial statement fraud in a developing country.
Co-Authors Abd. Wahid Afridian Wirahadi Ahmad Agusna, Sri Ainun, Nabiilah Hurul Anis Setia Dewi Anwar, Azwar Dedy Djefris Dendi, Dwi Eka Rosalina Eliza Rahma, Maudy Enza Resdiana fatimah Fatimah Fauzan Misra Febriani Tanjung, Indayana Hamzah, Hajrah Harahap, Muhammad Rizky Hurul Maknum Husein, Mustabsyirah Husna Amin Inayati , Hosnu Indayana Febriani Tanjung, Indayana Febriani Khairuddin Khairuddin Khairunnisa, Eliza Laylatul Hasanah Lestari, Sri Winda M Husein, Mustabsyirah Mahlil Mahlil Mahlil, Mahlil Maisarah, Siti Manalu, Kartika Mayasari, Ulfayani Mayasari, Ulfayani Mirza Adia Nova Moh. Rasyid Ridho Muhammad Furqan Nasution, Anggy Yohanna Nasution, Rizki Amelia Nurhasanah Siregar . Nurul Fajar Nurul Husna Nurul Husna Nurullah Nurullah Purmahardini , Nova Riwanda, Ayu Rizkitullah, Harir Rohabdo M. Pazlan Sidauru Rusnawati Rusnawati, Rusnawati Safrianti, Liza Sakdiah Sakdiah, Sakdiah Salami Mahmud Sam, Riski Amalia Sandi, Najmi Maulidina El Sejati, Renny Novita Asri Siregar, Amira Falah Sofian, Sofian Syalva Witria Ulul Azmi Wahyuni, Tika Agus Wardani, Friska Wardhita, Yulia Zilva Zilva