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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Nabila Nur Maulida
Universitas Pancasakti Tegal
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran Fraud Hexagon, Komite Audit dan Manajemen Risiko dalam Mendeteksi dan Mencegah Kecurangan Laporan Keuangan: Bukti Empiris dari Sektor Perbankan Nabila Nur Maulida; Dien Noviany Rahmatika; Eva Anggra Yunita
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 2 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i2.7607

Abstract

This study aims to analyze the effects of the fraud hexagon, audit committees, and risk management on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial statement fraud was measured using the Beneish M-Score. This quantitative study used secondary data from financial statements. The sample comprised 39 companies selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS 22. The results indicate that pressure and opportunity have positive effects on financial statement fraud, while rationalization has a negative effect. Meanwhile, collusion, arrogance, audit committees, and risk management have no significant effects on financial statement fraud. These findings indicate that financial statement fraud in the banking sector is a complex phenomenon associated with pressure, opportunity, and rationalization. The study implies that banks should strengthen oversight, internal controls, corporate governance, and risk management to prevent financial statement fraud risk control effectiveness  
Co-Authors Dien Noviany Rahmatika Eva Anggra Yunita