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All Journal Jurnal Riset Akuntansi dan Bisnis
Ayu Tri Rahmawati
Universitas Mercu Buana Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Ayu Tri Rahmawati; Endang Sri Utami
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15698

Abstract

The study aims to detect potential fraud in financial statement by using hexagon fraud theory which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are proxied using variables financial stability, external pressure, financial targets, nature of industry, change in auditors, change in directors, CEO’s picture, and government project and financial statements fraud as measured using the F-Score Model. Method purposive sampling used in this study, and a sample of 63 companies was obtained from a total of 92 mining sector companies listed on the Indonesia Stock Exchange during the 2016-2019 observation period. The analysis techniques were used is multiple linear regression with the SPPS program 25 version. The result of this study explain that the variables financial target has a positive effect and the change in director variable has a negative effect on fraudulent financial statements. Meanwhile the variables financial stability, external pressure, change in auditors, CEO’s picture and cooperation project with government have no significant effect on fraudulent financial statements.
Co-Authors Endang Sri Utami