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Nofryanti, Nofryanti
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Journal : International Journal of Digital Marketing Science

 1 
The Effect of Hexagon Fraud Theory in Detecting Financial Statement Fraud Adhania, Safira; Holiawati, Holiawati; Nofryanti, Nofryanti
International Journal of Digital Marketing Science Vol. 1 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v1i1.854

Abstract

Purpose – The purpose of this research is to determine the effect of hexagon fraud theory in detecting financial statement fraud. Methodology/approach – This research uses a sample of insurance companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used in this research was a side purposive technique, the samples obtained were 15 insurance companies or 75 data observations. The analytical method used is logistic analysis using SPSS.24. Findings – Based on the results of this research, it shows that External Pressure has a significant effect on Financial Report Fraud, Political Connection has a significant effect on Financial Report Fraud, Nature of Industry has a significant effect on Financial Report Fraud, and Effective Monitoring has a significant effect on Financial Report Fraud, while Financial Stability does not have a significant effect on Financial Report Fraud, Financial Target does not have a significant effect on Financial Statement Fraud, Personal Financial Need does not have a significant effect on Financial Report Fraud, Capability does not have a significant effect on Financial Report Fraud, Rationalization does not have a significant effect on Report Fraud Finance, Arrogance does not have a significant effect on Financial Statement Fraud.
Co-Authors Abdul Aziz Adhania, Safira Ambarita, Parlindungan Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Asmita, Deni Yuli Asyifa, Nita Laila Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dayanti, Dayanti Dewi, Reni Sartika Dian Esha Eka Nurita Febriyanti, Eny Febriyanto, Muhammad Ikhsan Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Iryanis, Iryanis Lahagu, Yefita Lidia, Weni Okta Malik, Muhamad Abdul Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muliyani Muliyani Nahriah, Sitatun Nurjanah, Tuty Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Purwatiningsih Purwatiningsih Redonoarsi, Rarasasi Ribka Reza Maulana Rosini, Iin Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Widodo, Yulfian Ibnu Cahyo Wiji Astuti Wulan, Defina Andany Wulandari, Arum