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Bayu Tri Cahya
Institut Agama Islam Negeri Kudus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Muhammad Arsad; Siti Amaroh; Bayu Tri Cahya
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Arsad, Muhammad; Amaroh, Siti; Cahya, Bayu Tri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan, Danang Diah Saputri, Dilla Ajeng Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Eskasari Putri Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ibnu Muttaqin Ika Erlita Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Kholis Nurjati, Fawzia Zakisa Puji Wahyu Hidayanti Putri Rubiana Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati, Tri Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari