Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT

Sakina Sumbari (Universitas Riau)
Kamaliah Kamaliah (Universitas Riau)
Ruhul Fitrios (Universitas Riau)

Article Info

Publish Date
20 Mar 2023

Abstract

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...