Media Riset Akuntansi
Vol 12, No 1 (2022): FEBRUARI

PENGUJIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON MODEL




Article Info

Publish Date
03 Aug 2022

Abstract

The purpose of this study is to analyze fraudulent financial statements using fraud hexagon theory which consists of six elements are stimulus, capability, collusion, opportunity, rationalization, and ego. These elements are measured with financial stability, ineffective monitoring, change of auditor, change of directors, Frequent Number of CEO’S Pictures, and state-owned enterprises. The existence of mixed results and the phenomena regarding fraudulent financial statements, as well as the limited research using the fraud hexagon theory specifically in Indonesia, prompted this research to be carried out by investigating the factors that influence financial statement fraud. The population of this research is the manufacture sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020. The sampling technique used a purposive sampling method. Based on these methods a sample size of 255 is obtained. The data analysis method uses logistic regression analysis. The results showed that the variables of financial stability, ineffective monitoring, change of directors, and frequent number of CEO’S pictures had no effect on fraudulent financial statements. Meanwhile, the financial stability and state-owned enterprise variable has a positive effect on fraudulent financial statements.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...