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Rizke Handayani
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Economics, Econometrics & Finance

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Pengaruh Fraud Hexagon Theory dan Manajemen Pajak terhadap Kecurangan Laporan Keuangan: Studi pada Perusahaan Sektor Retail yang Terdaftar di BEI Periode 2020-2024 Rizke Handayani; Sri Agustina
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2489

Abstract

This study aims to know the influence of the factors in the Fraud Hexagon Theory on financial statement fraud. The variables employed in this study include Stimulus, proxied by Financial Target; Arrogance, proxied by CEO Duality; Capability, proxied by Change of Director; Collusion, proxied by Political Connection; Opportunity, proxied by Ineffective Monitoring; and Rationalization, proxied by Auditor Change. In addition, this study incorporates Tax Planning as an additional variable associated with the management of corporate tax expenses. The population of this study consists of retail sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 15 companies observed over a five-year period, yielding a total of 75 observations. Data were analyzed using logistic regression with the assistance of SPSS version 26. The results indicate that Financial Target (ROA) and Auditor Change (AUDCHANGE) have effect on financial statement fraud. Meanwhile, CEO Duality (CEODUAL), Change of Director (DCHANGE), Political Connection (POLCON), Ineffective Monitoring (BDOUT),  and Tax Planning (ETR) have no effect on financial statement fraud.
Co-Authors Sri Agustina