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p-Index From 2021 - 2026
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All Journal International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Faiz Dzikrullah
Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR Mohamad Zulman Hakim; Anif Yanuar Y.I; Faiz Dzikrullah; Chaerul Anam
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.47

Abstract

This study, which is based on the Fraud Heptagon Theory, looks at how the risk of financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 is affected by Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, CEO Picture Frequency, Greed, and Ignorance. The study employs a quantitative methodology to analyze secondary data from annual reports and financial statements using panel data regression using the Common Effect Model (CEM). The results show that all factors have a significant simultaneous impact on financial statement fraud. Ineffective monitoring has a major detrimental influence on financial statement fraud, while ignorance has a beneficial impact. There are no noticeable repercussions from financial targets, outside pressure, director and auditor changes, CEO picture frequency, or greed. The study concludes that the primary reasons of dishonest business activities are still insufficient oversight and a lack of understanding of corporate governance.
Co-Authors Anif Yanuar Y.I Chaerul Anam Mohamad Zulman Hakim