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All Journal Infestasi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Akuntansi dan Keuangan Indonesia Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Indonesian Journal of Multidisciplinary on Social and Technology Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research COUNT: Journal of Accounting, Business and Management IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JPS (Jurnal Perbankan Syariah) Indonesian Journal of Innovation Multidisipliner Research
Nugroho, Dwiyanjana Santyo
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HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Bank Efficiency and Risk-Taking: The Role of Revenue Differentiation Nugroho, Dwiyanjana Santyo; Aji, Tri Susilo Wahyu
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32095

Abstract

Intense competitive pressures, including from fintech players, are suppressing banks' profit margins, which can encourage excessive risk-taking behavior that aligns with the Competition-Fragility Theory's premise. Therefore, the urgency of this study is to analyze how the bank's internal strategies—particularly cost efficiency and risk mitigation strategies in the form of income diversification—work to influence banks' risk-taking decisions. This study specifically examined the relationship and the role of income diversification moderation. This research method uses a quantitative approach with panel data from banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period, by applying purposive sampling as a sample criterion. Cost efficiency was measured using Stochastic Frontier Analysis (SFA), while the relationship between variables was analyzed through multiple linear regression analysis and Interaction Test, with dependent variables in the form of Z-scores. The findings show that cost efficiency has a significant negative influence on bank performance, reflecting more cautious risk-taking. However, income diversification has been shown to moderate such negative influences, allowing banks to take on greater risk without sacrificing financial stability. These findings suggest that a cost-efficiency strategy balanced with revenue diversification can optimize bank growth while maintaining a balance between risk and stability.
Co-Authors Adi Fitrianto Aji, Tri Susilo Wahyu Alamin, Ahmad Fikri Anita Anita Aristi Putri, I Gusti Ayu Agung Azahra, Athiyyah Raras Dewi, Azzahra Aulia Fauziyah, Alifah Hafidz Felisianus Novandri Rahmat Hidayat, Meyva Ashilah Hidayati, Aulia Riska Krisnandika, Verina Ruth Pandak, Alfrid Rosella, Nafisa Rossa, Vidya Dharma Rudy Tobing, Rudy Vera Diyanty