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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming SENTRI: Jurnal Riset Ilmiah Jurnal Ekonomi Manajemen Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pendidikan Teknik Mesin
Atta Putra Harjanto
Universitas Negeri Semarang
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health

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The Effect of Fraud Heptagon Framework on Fraudulent Financial Statements: Evidence from Energy Sector Companies Laila Diah Septiana; Atta Putra Harjanto
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5614

Abstract

Fraudulent financial statements pose a significant threat to the integrity of financial information and stakeholder trust, often reflecting unresolved agency conflicts between principals and agents. From an agency theory perspective, fraudulent reporting may arise when accounting-based monitoring mechanisms fail to constrain managerial behavior effectively. Using the fraud heptagon framework as an empirical proxy of monitoring weaknesses within agency relationships, this study analyzes the determinants of fraudulent financial statements. The population of this study comprises companies listed on the Indonesia Stock Exchange (IDX) and classified in the energy sector based on the Thomson Reuters Business Classification in the Refinitiv database for the period 2020–2024. Purposive sampling was employed, resulting in 250 analysis units. Unbalanced panel data were analyzed using panel data regression with EViews 12. The results indicate that only certain fraud heptagon factors act as determinants of fraudulent financial statements, namely pressure and collusion, which exhibit a positive effect. In contrast, opportunity, rationalization, capability, arrogance, and coercion do not significantly influence fraudulent financial statements. These findings suggest that several fraud heptagon elements are more closely related to behavioral characteristics and are not directly reflected in financial reporting data, highlighting the importance of effective accounting-based monitoring in mitigating agency conflicts.
Niat Menggunakan Big Data Analytics pada Auditor Eksternal di KAP Kota Semarang Kharisma Syifa Auliya; Atta Putra Harjanto
Jurnal Akuntansi Bisnis Vol 24, No 1: Maret 2026
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v24i1.14842

Abstract

Big Data Analytics (BDA) is a technology with significant potential to improve audit quality; however, its adoption among Audit Firms (AFs) in Indonesia remains relatively low, with only about 34% having implemented it. This study aims to analyze the factors influencing auditors’ intention to use BDA by using Technology Acceptance Model (TAM) and examining the mediating roles of perceived ease of use and perceived usefulness, which have often been overlooked in prior studies. The sample was obtained using a convenience sampling survey of external auditors working at AFs in Semarang, resulting in 124 questionnaires. The results show that training affects both perceived ease of use and perceived usefulness, while technostress only affects perceived ease of use. Furthermore, perceived usefulness significantly influences auditors’ intention to use BDA, whereas perceived ease of use does not have a significant effect. Mediation analysis indicates that perceived usefulness mediates the effect of training on the intention to use BDA. These findings provide practical implications for AFs to increase auditors’ intention to adopt BDA by investing in training and managing technostress to support optimal technology adoption.
Co-Authors Abdurahman Abdurrahman Ain Hajawiyah Armania Putri Wardhani Asrori . Dwi Fatmasari Hartono, Rudi Herlina Indah Anisykurlillah Kharisma Syifa Auliya Khoirudin Fathoni Khoirul Huda Kiswanto Kiswanto Kriswanto Kuat Waluyo Jati Laila Diah Septiana Linda Agustina Muhammad Ihlashul'amal Muhammad Nur Faizin Nony Rahmawati Nugroho Fajar Susanto Primadhani Dyah Larasati Suyatno R. Ambar Kuntoro Mursit Gendroyono R. Imanu Danar Herunandi Riza Firmansyah Rizkyana, Fitrarena Widhi Siti Rahayu Lorosae Murianingsih Sri Harjanto Sri Harjanto