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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) TAMWIL: Jurnal Ekonomi Islam Jurnal Akuntansi Keuangan dan Bisnis
Asniati Bahari
Department Of Accounting, Faculty Of Economic Andalas University, Padang West Sumatra Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Engineering Health Professions Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi dan Ekonomika

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Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan Suci Oktavia; Asniati Bahari; Rayna Kartika
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4207

Abstract

Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.
Co-Authors Alfin Adha Anshar Ali Nursal Anwar, Khairil Atika Rahmi Pratiwi Boedi Satria Devi Yulia Rahmi Dwivana Asri Chasvella Elvira Luthan Galefwor Wezdy Inramus Ihsani Mazelfi Jonhar Jonhar Khairil Anwar Khalilul Rahman Khalilul Rahman Rahmadoni, Jefril Ratna Dewi Rayna Kartika, Rayna Riza Reni Yanti Sanda Patrisia Komalasari Suci Oktavia Warnida Warnida Yd Ferdian Eka Saputra Yurniwati Yurniwati