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All Journal Jurnal Organisasi Dan Manajemen International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Journal : Jurnal Informatika Ekonomi Bisnis

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Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021 Barezki, M Bagus; Fuadah, Luk Luk; Yulianita, Anna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.650

Abstract

This research aims to analyze the relevance of Fraud Hexagon Theory to financial statement fraud in the banking sector in Indonesia in 2017-2021. Agency theory explains that management has the ability to gain a lot of benefits for itself, so that management no longer acts in the interests of the principal, one way is through collusion. This research shows that financial target, external pressure, financial stability, director change, CEO photo change, and e-procement have a positive and significant effect on financial report fraud, while change in auditor and ineffective monitoring have a negative and insignificant effect on financial report fraud.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Muhammad Abdillah Mukhtaruddin Mukhtaruddin Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sihombing, Belandina Anita Sere Susetyo, Didik Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar