Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Dhea Aliza Putri
Universitas PGRI Madiun
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Fraudulent Financial Reporting Analysis Using Fraud Hexagon Theory in ASEAN Healthcare Sector Companies: Study of healthcare sector companies listed on stock exchanges in ASEAN countries, 2022–2023 Ririh Anggraini Setyahety; Liliek Nur Sulistiyowati; Dhea Aliza Putri
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 20 No 2 (2026): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v20i2.2430

Abstract

This research aims to analyze the factors influencing fraudulent financial reporting (FFR) in healthcare sector companies in ASEAN using the Fraud Hexagon Theory. The sample consists of 166 healthcare companies listed on stock exchanges in Indonesia, Malaysia, Thailand, Singapore, and the Philippines for the period 2022–2023. Data were analyzed using IBM SPSS 25. The results show that financial stability and company existence have a negative and significant effect on FFR, while ineffective monitoring and auditor change have a positive and significant effect. Meanwhile, financial targets, external pressure, director change, and project with government have no significant effect. Simultaneously, all variables in the Fraud Hexagon Theory significantly influence FFR. These findings imply that companies with effective supervision and consistent stability are less likely to engage in fraudulent reporting. The research is limited to the healthcare sector during 2022–2023 and may not generalize to other industries or periods.
Co-Authors Ririh Anggraini Setyahety Sulistiyowati, Liliek Nur