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All Journal International Journal of Informatics, Economics, Management and Science
Rudy Hedianton Saragih
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Library & Information Science Materials Science & Nanotechnology Neuroscience Physics

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The effect of the fraud hexagon on Financial statement fraud in the finance sector companies Listed on the indonesian stock exchange from 2020 -2023 Bertha Elvy Napitupulu; Muhammad Diva; Oktavia Marpaung; Frisca L. Siagian; Rudy Hedianton Saragih; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i2.2567

Abstract

Financial statements are documents that present a company’s financial information and serve as the basis for evaluating the company’s performance and financial stability. Financial statements contain information regarding the company’s management performance and reflect the company’s condition over a given business period. Every company strives to produce financial statements that are accurate, relevant, and reliable so as to demonstrate that its operations are running smoothly. Fraud is committed to manipulate financial statements so that they appear sound, relevant, and reliable. Financial statement fraud can be caused by various factors. Theories regarding the causes of financial statement fraud have evolved from the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, where the factors are pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to analyze the influence of the fraud hexagon—comprising pressure, opportunity, rationalization, capability, arrogance, and collusion—on financial statement fraud in financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The results of the study indicate that none of the factors in the fraud hexagon had an effect on financial statement fraud at financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
The effect of dividend policy and net income on stock prices of companies listed on the indonesia stock exchange For the period 2021-2023 Rudy Hedianton Saragih; Gamliela Shaina Korompis; Bertha Elvy Napitupulu; Kuncu Saragih; Oktavia Marpaung; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2007

Abstract

Number of companies listed on the Indonesia Stock Exchange are increasing. These companies have gone public, they issue shares and trade them on the Indonesia Stock Exchange. This provides an option for investors to invest. Before investing, investors analyze published information, so that they can correctly decide which shares to buy. The information analyzed is information about the company's performance, including the company's dividend policy and net profit. Dividend policy is information for investors about the company's performance which is expected to encourage stock prices. The company's net profit shows the performance and ability of the entity to make a profit. Investors will receive large dividends if the company has a large net profit. Investors will be more interested in investing which will result in an increase in stock prices. This study aims to determine the effect of dividend policy and net income on stock prices in companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2021-2023. With the non-probability sampling technique purposive sampling, 23 companies were selected as samples, so that the amount of data used was 69 data. Data analysis uses multiple linear regression and correlation analysis. The results showed that dividend policy has a positive and significant effect on the stock price of companies listed on the Indonesia Stock Exchange for the period 2021-2023.
Co-Authors Bertha Elvy Napitupulu Bertha Elvy Napitupulu Frisca L. Siagian Gamliela Shaina Korompis Kuncu Saragih Luky Yunia Wennadi Muhammad Diva Oktavia Marpaung