International Journal of Economics, Management, Business, and Social Science
Vol. 3 No. 2 (2023): May 2023

Analysis of Factors Affecting Fraudulent Financial Statements with Hexagon Theory Fraud Indicators : Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period

Fitriani, Nur (Unknown)
Ria (Unknown)
Digdowiseiso , Kumba (Unknown)

Article Info

Publish Date
31 May 2023

Abstract

This study aims to empirically examine the impact of false financial statements on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 using indicators from the hexagon fraud theory. Purposive sampling techniques were used to select samples for this investigation, which used 130 samples. The analysis used was multiple linear regression analysis in this study with SPSS software version 25. The F-SCORE assessment is used in measurement to assess financial statement fraud. Based on research findings, financial statement fraud is positively influenced by outside pressure, political connections, the nature of the industry, auditor turnover, and CEO dualism. Variable changes do not influence financial statement fraud in directors. This study shows how several indicators of the hexagon fraud theory can influence the likelihood of fraud. The study's findings are anticipated to be taken into account by the company in the future so that it can monitor all departments to guard against this fraud.

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Journal Info
International Journal of Economics, Management, Business, and Social Science
Website

Abbrev

ijembis

Publisher

CV ODIS

Subject

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

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...