International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 2 No. 2 (2024): April

NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

Mohamad Zulman Hakim (Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)
Daniel Rahandri (1.2.3.4.5.6Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)
Mochammad Farid Fadillah (Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)
Siti Nurhaliza (Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)
Aisyah Sholikhati (Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)
Ika Wulandini (Faculty of Economics and business, University of Muhammadiyah Tangerang, Indonesia)

Article Info

Publish Date
30 Apr 2024

Abstract

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.

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Journal Info
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Website

Abbrev

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Publisher

PT. ZILLZELL MEDIA PRIMA

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...