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All Journal EKONOMIA RJABM (Research Journal of Accounting and Business Management) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Abdimas Mahakam JASF (Journal of Accounting and Strategic Finance) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Media Ekonomi
Indrawati, Andi
Faculty Of Economic Of University 17 Agustus 1945 Samarinda
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JASF (Journal of Accounting and Strategic Finance)

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Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
JASF Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : JASF

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Co-Authors Adisthy Shabrina Nurqamarani Arief Hidayatullah Khamainy Cakranegara, Pandu Adi Catur Kumala Dewi Danna Solihin Danna Solihin Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Kristina Ugan LCA Robin Jonathan Eka Yudhyani, Kristina Ugan LCA Robin Jonathan Mardiana Mardiana Mekar Meilisa Amalia Muhammad Nur Nurfitri Rina Masithoh Rina masithoh Haryadi Solihin, Danna