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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA SABDAMAS Jurnal Bakti Bagi Bangsa Basic and Applied Accounting Research Journal
Ari Dewi Cahyati
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Journal : Basic and Applied Accounting Research Journal

 1 
Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory Dini Febriani; Ari Dewi Cahyati; Anisa Putri; Neneng Lasmita Susanti
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.128 KB) | DOI: 10.11594/baarj.02.02.04

Abstract

The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange in 2016-2020 using the F-Score model as a measurement. This study uses a sample of 39 energy sector companies with a total of 186 observations. This study uses multiple regression analysis techniques. The results of this study indicate that the stimulus (pressure) in terms of financial targets and external pressure and opportunity in terms of the nature of industry affects financial statement fraud. While rationalization in terms of change in auditors, capability in terms of change in directors, ego (arrogance) in terms of CEO duality, collusion in terms of market performance ratios, and company size have no effect on financial statement fraud.
The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay Windy Permatasari; Cahyati, Ari Dewi
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.02

Abstract

Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.
Co-Authors Amelia Amelia Anisa Putri Aris Nurjannah, Aris Astri Faradila Dini Febriani Endang Kusumawati Febriana Paramita, Febriana Haryati, Retno Khoirunnisa, Ira Kurniawati Mulyanti Neneng Lasmita Susanti Nurlaila M. C Purnama Putra, Purnama Rianti Setyawasih Ribut Sri Rahayu, Ribut Sri Setyawan, Dhiwa Harum Siti Nurhidayah Windy Permatasari