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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pendidikan dan Konseling Jurnal Scientia Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Kewarganegaraan Jurnal Manajemen Bisnis dan Keuangan Ulil Albab Journal of Education Research ProBisnis : Jurnal Manajemen Profit: Jurnal Manajemen, Bisnis dan Akuntansi ULIL ALBAB Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Siti Nuridah
Universitas Pertiwi
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Journal : JISIP: Jurnal Ilmu Sosial dan Pendidikan

 1 
Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan Perusahaan Transportasi Dan Logistik Siti Nuridah; Rony Marthin Sitohang; Joelianti Dwi Supraptiningsih; Elda Sagitarius; Arneta Septiani
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 3 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i3.5085

Abstract

This study discusses the problem of fraudulent financial reporting in a company that is affected by fraud hexagon. The purpose of this study was to examine the effect of financial targets, financial stability and external pressure as part of the stimulus component for fraudulent financial reporting in Transportation and Logistics companies listed on the IDX in 2017-2021. The population of this study are all Transportation and Logistics companies listed on the IDX in 2017-2021. With the purposive sampling method as the sampling method, a sample of 16 companies from 28 Transportation and Logistics companies was obtained as a population. The data used is financial report data obtained by downloading from www.idx.co.id. The data analysis used is panel data regression analysis and the tests used are the T test, F test, and the coefficient of determination. The results of the study show that financial targets have an effect on fraudulent financial reporting. Financial stability and external pressure have no effect on fraudulent financial reporting. While simultaneously, the stimulus component as measured by the financial target variable, financial stability and external pressure has an effect on fraudulent financial reporting
Co-Authors Ade Irawan Agung Setyadi Akhmad Haqiqi Ma'mun Andi Muh Akbar Saputra Andika Isma Andini Jea Lestari Andini Nurwulandari Andri Ardhiyansyah Anita Isnaeni Anyan Anyan Ari Purwanti Arneta Septiani Audree Novia Bella Puspita Audina Burhayani Burhayani Decky Maulana Akbar Dewi Aprilia Syamputri Dhety Chusumastuti Diah Retna Sumekar Didik Cahyono Dina Oktavia Dodo Murtado Dyah Shinta Kusumaningtyas Edwin Jonathan Panjaitan Elda Sagitarius Esther Megawati Fathanna Yani Sudrajat Fauzobihi Fauzobihi Fikrian Rezha Firmansyah Fitria Dewi Frances Roi Seston Tampubolon Frans Sudirjo Herlina Littu Hilyatul Malihah I Putu Agus Dharma Hita Ida Hartati Ilham Arief Imelza Ariani Indah Sinaga Irma Intan Suryana Jehosua S.V. Sinolungan Joelianti Dwi Supraptiningsih Junengsih Junengsih La Mema Parandy Listya Ningrum M Yusuf Bahtiar M. Daud Yahya Markus Asta Patma Nugraha Maulana Fahmi Muzaqi Muammar Taufiqi Lutfi Mustofa Muhammad Naufal Majid Mutiara Indah Natalia Bawamenewi Nina Sakinah Nirwan Nirwan Nofirman NUNIEK DEWI PRAMANIK Nuri Maharani Olivia Agustiana Pradnya Sari Harsanti Pristanto Ria Irawan Rachmadi Indrapraja Rafida Nur Azizah Rendy. C. E. Pesiwarissa Rezeki Nur Riskia Wulandari Rony Marthin Sitohang Rudy Rahwana Saddam Hussaen Salsa Nabila Samuel Y. Warella Silvia Hafidzah Siti Ayu Rosida Siti Ayu Rosidah Siti Qona’ah Siti Suryani Sopian Sopian Sri Mulyani Suyuti Suyuti Tasrip Tasrip Tuti Lisnawati Whisnu Pramadhana Wicaksana Winda Ayu Larasati Wulandari Wulandari Yaman Suryaman Yenny Anggreini Sarumaha