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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Erudio: Journal of Educational Innovation Infestasi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business IRJE (Indonesian Research Journal in Education) J-MAS (Jurnal Manajemen dan Sains) Jurnal Wawasan dan Riset Akuntansi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sains Sosio Humaniora Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Muara Ilmu Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Prajaiswara East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) International Journal of Management Research and Economics Journal of Innovative and Creativity JUPEMA Indonesian Journal of Economic & Management Sciences (IJEMS) Asian Journal of Management, Entrepreneurship and Social Science Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Dhana AKRUAL : Jurnal Akuntansi dan Keuangan` Harmony Management: International Journal of Management Science and Business Jurnal Cakrawala Akuntansi Dhana
Netty Herawaty
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Journal : jurnal prajaiswara

 1 
Examining Fraud Hexagon on Fraudulent Financial Reporting in LQ45 Companies Listed on Indonesia Stock Exchange 2021–2024 Kesi Ramadani; Sri Rahayu; Netty Herawaty
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.264

Abstract

Introduction/Main Objectives: This study aims to empirically prove the effect of fraud hexagon on fraudulent financial statements. The independent variables used in this study are stimulus, rationalization, opportunity, capability, arrogance, and collusion. Meanwhile, the dependent variable in this study is fraudulent financial statements. Research Methods: This study is a quantitative study. The population in this study consists of LQ45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample in this study was taken using purposive sampling with a sample size of 26 companies. The total observations were 104 observations, and after data processing, 1 outlier was found, so the total final observations were 103. The data analysis used in this study used secondary data sourced from the official website of the Indonesia Stock Exchange. The analysis technique used was multiple linear regression analysis with the assistance of SPSS software version 31.Finding/Results: The results of this study indicate that capability and collusion influence fraudulent financial reporting. Meanwhile, stimulus, rationalization, opportunity, and arrogance do not influence fraudulent financial reporting.
Sustainability Reporting Disclosure: The Role of Audit Committee Characteristics and Firm Size in Indonesian Mining Firms Zavira, Fayza; Herawaty, Netty; Silvera, Dica Lady
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.266

Abstract

Introduction/Main Objectives: This study examines the influence of audit committee characteristics and firm size on sustainability reporting in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Differences between disclosed information and actual practices indicate that transparency has not been fully achieved. Background Problems The audit committee is expected to ensure the reliability of reporting and align disclosed information with actual conditions. Limitations in monitoring effectiveness raise concerns about how audit committee characteristics contribute to sustainability reporting quality. Novelty: This study analyzes audit committee characteristics, including size, independence, financial expertise, and meeting frequency, while emphasizing the gap between formal governance structures and their actual effectiveness. Research Methods: A quantitative approach is applied using panel data regression on 21 mining companies with 105 observations selected through purposive sampling. Finding/Results: The results show that audit committee size and meeting frequency have a positive and significant effect on sustainability reporting. Audit committee independence has a negative and significant effect. Financial expertise and firm size do not show a significant influence. Conclusion: Governance effectiveness is more influenced by active monitoring than formal structures. Strengthening the functional role of audit committees is essential to improve sustainability reporting quality.
Co-Authors - Afrizal ., yasmin Abdallah, Zachari Achmad Hizazi Adisti Wulandari Afrizal Al Hafiz fitra Auliyah Albetris Aldi Dawamuz Z Amalia, Hafizha Azra Ammanda, Rinaldi Anci Fadelly A Apriani, Rosa B, Sylvia Kartika Wulan Cristyn Yohanna Sianipar Damanik, Eva Setia Rini Destiana, Anindya Risa Dewi Fitriyani Dwi Istiqomah Dyah Sari Ningrum Enggar Diah P.A Enggar Diah P.A Enggar Diah Puspa Arum Fairuz Putra Anvy Felix Andrian Firdaus, Ahmad Amri Fitriani Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gabriel Siahaan Halimatus Sakdiah Haryadi Haryadi Hazman Tharis Ilham Wahyudi Jayawarsa, A.A. Ketut Kesi Ramadani Laurencius Simatupang Liona Efrina S Lutfi Lutfi Luthfi, Musthafa Mahyuni Mahyuni Mansur, Fitriani MASBIROROTNI - Mufidah Mufidah Muhammad Ridwan Muhammad Ridwan Nanda, Dahlia Yulia Nasution, Haryati Nela Safelia Nia Sofiana Sofiana Novia Dian Anggraini Nurika, Nurika Valaena Putri P. Eko Prasetyo P. F, Yaasmiinah Febriani Pratama, Ramadan Rizky R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Reka Maiyarni Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rizal Syafiie, Moh. Rizki Yuli Sari Rizky Yulisari Rurry Patradhiani Sahat Maruli saleh, zulkifli Samahuddin, Samahuddin Saputra, Rifki Yus Sarah Sinadela Satria Pradana Sherly Sarlina Silvera, Dica Lady Simatupang, Laurencius SITI MARIYAH Soedjatmiko SRI RAHAYU Sri Rahayu Sri Rahayu Susfa Yetti syah, ikram Viana, Yolanda Kerla Weni Febriani Widia, Oktari Widya Sari Wendry Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti Wulan Novi Hastuti Yolanda, Ferry Yosi Eka Yudi Yudi Yudi Yudi Yuliusman - Yuliusman Yuliusman Zavira, Fayza Zulma, Gandy Wahyu Maulana