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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan ProBisnis : Jurnal Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi
Elda Sagitarius
Universitas Pertiwi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JISIP: Jurnal Ilmu Sosial dan Pendidikan

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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 Anita Isnaeni Annisa Frisca Fauziah Arif Hidayat Arneta Septiani Fathanna Yani Sudrajat Frances Roi Seston Tampubolon Joelianti Dwi Supraptiningsih Junengsih Junengsih Olivia Agustiana Partimah Partimah Pirda Yanti Rony Marthin Sitohang Siti Nuridah Siti Nuridah Yaman Suryaman